What are the retention periods for companies?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
A company shall retain any document issued or received in the course of its business for a minimum period of time. This period varies according to the nature of the documents and the legal obligations. The company can also archive documents for a longer period of time, unless they contain personal data. During this period, the administration may carry out checks. This page shows the retention periods for key documents. You can also use a simulator.
Know how long to keep a business document
Document Type | Shelf life |
|---|---|
Contract or agreement concluded in the framework of a commercial relationship, commercial correspondence | 5 years |
Guarantee for goods or services supplied to the consumer | 2 years |
Contract concluded electronically (from €120) | 10 years from delivery or service |
Contract for the acquisition or disposal of real estate and land | 30 years |
Bank document (check stub, bank statement...) | 5 years |
Freight transport document | 5 years |
Customs declaration | 3 years |
Insurance policy | 2 years from termination of contract |
Intellectual property document (patent filing, trademark, design) | 5 years from the end of protection |
Lawyer's file | 5 years from the end of the mandate |
Document Type | Shelf life |
|---|---|
Ledger and ledger book: journal book, ledger, inventory book, etc. | 10 years from year-end |
Voucher: PO, Shipment or Receipt, Customer and Supplier Invoice, etc. | 10 years from year-end |
FYI
Where such documents are received in computerized form, they must be kept in that form for 6 years from the date of the last transaction.
The books, records, documents or documents on which the administration's rights of communication, investigation and control may be exercised must be kept for a period of 6 years.
This period shall start from:
- the last transaction mentioned on the books or records,
- or the date on which the documents or documents were drawn up.
Example: 2015 income items reported in 2016 should be retained until the end of 2021.
Tax Type | Shelf life |
|---|---|
Income and business tax | 6 years |
Industrial and commercial profits (BIC), non-commercial profits (NTB) and agricultural profits (BA) in real regime | 6 years |
Taxes on businesses for individual companies, businesses with limited liability (agricultural holdings, businesses of liberal practice) | 6 years |
Local direct taxes (property taxes ...) | 6 years |
Company property tax (CFE: titleContent) and CVAE: titleContent | 6 years |
Turnover taxes (VAT: titleContent and similar taxes, tax on shows, tax on insurance agreements...) | 6 years |
Warning
time limits are increased to 10 years in the case of covert activity (e.g. tax fraud, concealed work, lack of reporting, illicit activity).
Document Type | Shelf life |
|---|---|
Statuses of a business, a GIE: titleContent or an association (if necessary, a status amendment) | 5 years from the loss of legal personality (or cancelation of the SCR: titleContent) |
Annual account (balance sheet, profit and loss account, annex...) | 10 years from year-end |
Merger Treaty and other act relating to the functioning of the business (+ documents of the business absorbed) | 5 years |
- Register of registered shares - Register of movements of securities - Movement Order - Register of minutes of meetings and boards of directors | 5 years from end of use |
Record of attendance and powers | Last 3 fiscal years |
Report of the manager or the board of directors | Last 3 fiscal years |
Report of the auditors | Last 3 fiscal years |
Document Type | Shelf life |
|---|---|
Pay stub (double paper or electronic) | 5 years |
Single register of staff | 5 years from the employee's departure |
Document concerning employment contracts, wages, bonuses, allowances, balances of any account, pension schemes. | 5 years |
Document on payroll taxes and payroll tax | 3 years |
Accounting for employees' days of work under a flat rate agreement | 3 years |
Accounting for employees' hours, stand-by time and their compensation | 1 year |
- Observation or formal notice of the labor inspectorate - Audit and control of the Social and Economic Committee - CSE (ex-CHSCT) | 5 years |
Accident at work Declaration of liability to the primary sickness insurance fund | 5 years |
Jurisdiction and limitation period
Ordinary time limit and its starting point
Deadlines
Commercial Act
Accounting obligations applicable to all traders
Shareholder meetings
Retention of contracts concluded by electronic means
Prescription
Litigation and penalties
Single register of staff
Documents provided to the labor inspector
Obligation and time limits for the retention of documents
Direct State tax
Required Documents and Views
Option for EURL
Ministry of Economy