Portuguese organizations that have invoicing software, certified by the Tax and Customs Authority, need to comply with technical requirements that involve business continuity and disaster recovery. The recent tax legislative changes created conditions for the dematerialization of documents, allowing waiving invoice printing, encouraging the adoption of an electronic invoicing and document archiving system. The pandemic situation boosted the need for organizations to integrate this paradigm in

more »

... eir business processes. However, there are some constraints in the implementation of these requirements, due to technical issues, interpretation of tax legislation or the selection of frameworks or good practices for Information and Communication Technologies. The objective of the work is to present a set of concerns underlying the design of a business continuity plan, supported by current tax legislation, by standards and codes of good practice. In view of the constraints of Portuguese business capacity, it is also presented a minimum solution that meets the legal, regulatory, good practices and conceptual requirements of Information and Communication Technologies for initiating the design of a Business Continuity Plan. The method used in this investigation was based on the analysis of international standards ITIL, ISO, CMMI, COBIT through the assertive interconnection with the subject under study with the dispositions stated in the Portuguese legal framework in the field of invoicing. The main result was the conception of a decision support process for designing a guide, concerning the optimization of the business continuity plan design process. In face of the problematic in study, it is considered that the main expected results were achieved, by fostering the design of Business Continuity Plan in Portuguese organizations, in order to reduce the gap between the practices currently in place and the requirements underlying certification, as a way to prepare organizations to deal with disruptive events in invoicing business processes.