In Brazil, businesses are allowed to store supporting documents, such as receipts digitally, without keeping the original paper receipts.
Decree-Law no. 10,278/2020, effective 18 March 2020 (“DL 10,278”), establishes the technical requirements for the digitisation of public or private documents so that the digitised documents produce the same legal effects as original documents.
Among other requirements (Art. 4 of DL 10,278), for digitised documents to have the same validity as original ones, the processes and technologies used must ensure:
- Integrity and reliability of the digitised document;
- Traceability and audibility of the employed procedures;
- Image quality and legibility;
- Confidentiality, when applicable;
- Interoperability among computerised systems.
In addition, when a document is used in a procedure where a public entity is involved (for example, in case of an inspection by an administrative authority such as the tax authority), it must be digitally signed with a certification from the Brazilian PKI (Art. 5 of DL 10,278).
Rydoo can digitally sign the receipts uploaded by our Brazilian clients with a certificate issued in the Brazilian PKI (ICP Brasil) standard.