Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 52Period for filing and keeping records and supporting documents
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - Taxable persons shall file and keep in good order, for the 10 subsequent calendar years, all records and the related supporting documents, including, where the accounts are kept by computerised means, those relating to the analysis, programming and execution of the processing. (Wording introduced by Decree-Law no. 49/2025 of 27 March, in force from 1 July 2025)
2 - For the records provided for in Article 51 and the documents annexed thereto, the 10-year period referred to in the previous paragraph shall be counted from the date on which the last of the adjustments provided for in Articles 24 and 25 is made. (Wording introduced by Decree-Law no. 49/2025 of 27 March, in force from 1 July 2025)
3 - The rules governing the filing of records and supporting documents are laid down in special legislation. Wording introduced by Decree-Law no. 49/2025 of 27 March, in force from 1 July 2025)
4 - (Repealed.) (by Decree-Law no. 28/2019 of 15 February)
5 - (Repealed.) (by Decree-Law no. 28/2019 of 15 February)
6 - (Repealed.) (by Decree-Law no. 28/2019 of 15 February)
7 - (Repealed.) (by Decree-Law no. 28/2019 of 15 February)
(Heading amended by Decree-Law no. 49/2025 of 27 March, in force from 1 July 2025)
Transitional rule: The wording introduced by Decree-Law no. 49/2025 of 27 March, in force from 1 July 2025, is without prejudice to the obligation to file and keep in good order the registers (books) until the end of the period laid down in that same Article.
Portuguese original
Artigo 52.º — Prazo de arquivo e conservação dos registos e documentos de suporte
1 - Os sujeitos passivos são obrigados a arquivar e conservar em boa ordem durante os 10 anos civis subsequentes todos os registos e respetivos documentos de suporte, incluindo, quando a contabilidade é estabelecida por meios informáticos, os relativos à análise, programação e execução dos tratamentos. (Redação do D.L. nº 49/2025, de 27 de março, com entrada em vigor em 1 de julho de 2025)
2 - Para os registos previstos no artigo 51.º e documentos anexos, o prazo de 10 anos referido no número anterior deve ser contado a partir da data em que for efetuada a última das regularizações previstas nos artigos 24.º e 25.º (Redação do D.L. nº 49/2025, de 27 de março, com entrada em vigor em 1 de julho de 2025)
3 - A regulamentação do arquivo dos registos e documentos de suporte consta de legislação especial. Redação do D.L. nº 49/2025, de 27 de março, com entrada em vigor em 1 de julho de 2025)
4 - (Revogado.) (pelo Decreto-Lei n.º 28/2019, de 15 de fevereiro)
5 - (Revogado.) (pelo Decreto-Lei n.º 28/2019, de 15 de fevereiro)
6 - (Revogado.) (pelo Decreto-Lei n.º 28/2019, de 15 de fevereiro)
7 - (Revogado.) (pelo Decreto-Lei n.º 28/2019, de 15 de fevereiro)
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.