Portugal: Electronic Storage of Paper Invoices

3 June 2019

According to Decree-Law No.28/2019, taxpayers in Portugal may now digitize and archive in an electronic form, paper invoices and other tax relevant documents. When the documents are in paper form, the archive must be located in Portuguese territory. Taxable persons are obliged to notify the location of the archive to the PTA within 30 days following the publication of the ordinance.

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