Chapter V — Charging and payment of the tax · Subsection III — Small retailers' scheme
Article 68Period for keeping books, records and supporting documents
Value Added Tax Code (CIVA) · Portuguese original · AT source
The period for keeping the books, records and related supporting documentation required under Article 65 shall be that laid down in Article 52(1).
Portuguese original
Artigo 68.º — Prazo de conservação dos livros, registos e documentos de suporte
O prazo de conservação dos livros, registos e respectiva documentação de suporte exigidos nos termos do artigo 65.º é o fixado no n.º 1 do artigo 52.º
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.