Obligation to File and Preserve It

Taxpayers are required to file and keep in good order all books, records, and supporting documents for a period of 10 years, unless a different period is specified by a special provision. This includes documentation related to the analysis, programming, and execution of computerized processes, as well as backup copies of data supporting invoicing and accounting software.

Whenever taxpayers exercise a right with a time frame exceeding the previously mentioned period, the obligation to file and preserve all books, records, and supporting documents shall remain in effect until the expiration of the statute of limitations for the assessment of the corresponding taxes.

Invoices and other tax-relevant documents must be kept in a sequential and uninterrupted manner, adhering to the filing plan and ensuring the individualization of each fiscal year, encompassing all documents in their entirety. These documents, if in paper format, may be digitized and archived electronically. The destruction of original documents issued or received in paper form is only permitted after the necessary controls have been ensured. For invoices related to the acquisition of goods or services, this can only occur after the right to VAT deduction has been exercised, if applicable, and the respective accounting record has been made.