Accounting records (Portugal)

39 Portugal

Commentary

Accounting records (Portugal)

It is a legal requirement for all Portuguese VAT registered entities to keep accounting records. These must include:

• a VAT account; and
• copies of all VAT invoices issued to customers.

Normal accounting records should be sufficient, although some business sectors may have additional legal requirements.

Records must

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

EXISTING USER? SIGN IN TAKE A FREE TRIAL

Sweden - VAT submission guide

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

Tour operators margin scheme (Romania)

Spain - VAT submission guide

Late returns or payments (Indonesia)

Germany - VAT submission guide

Transfer of a business as a going concern (Lithuania)

Canada - VAT submission guide

Appointing a fiscal representative (Austria)

Input tax credits generally (Canada)

VAT deregistration (Cambodia)

Finland - VAT submission guide

EC sales lists – recapitulative statements (Belgium)

'Use and enjoyment' provisions (Germany)

Refunds of VAT to tourists (Saudi Arabia)

Greece - VAT registration guide

Transfer of a business as a going concern (Austria)

Latvia - VAT registration guide

Kenya - VAT registration guide

Web page updated on 17 Mar 2025 16:23

Home / Tolley's EU and Global VAT /39 Portugal /Record-keeping requirements (Portugal) / Accounting records (Portugal)

Accounting records (Portugal)

39 Portugal