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Legal retention periods
For how many years do you have to keep invoices, account statements, personnel register and more? In the tables below you will find the legal retention period for your accounting, tax and social, company law and legal archives.
Accounting documents
| Type of document | Retention period | Start of the retention period |
| Original accounting books: non-split diary, central book and inventory book | 7 years | From 1 January of the year following closing |
| Supporting documents (original or copy): documents that serve as the basis for all accounting processes. They can serve as proof to third parties. | 7 years | From 1 January of the year following closing |
| Documents which are not used as proof for third parties: these are documents which do not show the existence of direct relations with third parties | 7 years | From 1 January of the year following closing |
Tax documents
| Type of document | Retention period | Start of retention period |
| For tax income: all books and documents that are necessary for determining the taxable income. E.g. documents justifying the bills, documents relating to cadastral income, documents prepared for professional purposes such as wage documents, social security, contracts, vouchers of order and delivery, receipt books, supporting documents of any kind, any other document that can used to determine taxable income.These documents must be kept in the original format. |
7 years | From the taxable period (tax year) to which the documents refer |
| For VAT: books, invoices (incoming and outgoing) and other documents required by VAT (supporting documents, investment table).
Documents must be kept in their original format. So if these are electronic invoices, the technology used must guarantee the authenticity of the origin and the integrity of the content of the invoices. |
7 years | From 1 January of the year following closing |
| Automated systems: information media and programs for viewing the documents above | 7 years | From 1 January following the date the documents were drafted or issued |
| Original invoices or documents relating to intra-Community acquisitions of goods or purchases abroad. | 7 years | From 1 January following the date the documents were drafted or issued |
| Original extracts from accounts of financial institutions, tax statements and receipts, quotations, inventory, detailed invoices and delivery notes to which the invoice refers. | 7 years | From 1 January following the date the documents were drafted or issued |
Social contribution and insurance documents
| Type of document | Retention period | Start of retention period |
| Staff register and dedicated personnel registers | 5 year | From the day of the start of the first registered employee |
| Student contracts, professional contracts, contracts for working from home. | 5 year | From the employee’s starting date |
| Copy of the accounting framework for each quarterly declaration to the RSZ. | 5 year | From the deadline for sending the declaration |
| ONSS documents: DIMONA notification from the ONSS, documents for work assistance. | 5 year | From the receipt of the DIMONA announcement |
| Individual account + appendices (individual identification sheets, payslips, …) | 5 year | From the day the financial statements are closed |
| Medical file (in original format). | 15 year | From the employee’s starting date |
| Documents related to early retirement: statements of deductions due in case of early retirement, statement of contributions due by the employer + supporting documents. | 3 year | From sending the statement to the ONP |
| Working hours and deviations from the normal working hours of part-time workers. | 5 year | From the day the person starts working part-time in the company |
| Work regulations | As long as employees are employed | |
| Data sheets on accidents at work | 10 year or more | From the date of the accident and 10 years after the employee’s departure |
Company law documents
| Type of document | Retention time | Start of retention time |
| Company archives, notes of ordinary or extraordinary general meetings, reports of managers or statutory auditors, attendance lists during meetings, etc. | 5 year | During the lifetime of the company and 5 years after the closing date of the liquidation |
| Share registers, bonds, profit shares, … | 5 year | During the lifetime of the company and 5 years after the closing date of the liquidation |
Legal documents
| Type of document | Retention time | Start retention time |
| Documents related to legal actions: movable and real estate actions.. | 30 year | As long as the promotion is not prescribed and 30 years later |
| Documents related to personal promotions. | 30 year | As long as the promotion is not prescribed and 30 years later |
Real Estate/Syndic documents
| Type of document | Retention time | Start retention time |
| Supporting document(s) for the accounts | 10 years | From the end of the billing period |
Lawyer files
| Type of document | Retention time | Start retention time |
| Exhibit(s) and file in general | 5 years | From the end of the mission |
Expert files
| Type of document | Retention time | Start retention time |
| Exhibit(s) and Reports | 10 years | From the end of their mission |
Architect and contractor records
| Type of document | Retention time | Start retention time |
| Agreements related to construction projects and related documents | 10 years | From the acceptance of the mission |
Medical material
| Type of document | Retention time | Start retention time |
| Paraffin blocks | 10 years | from the date of collection |
| Histological sections and stained cytology slides | 20 years | from the date of collection |
Archives Conseil has ensured the accuracy of the information given above but declines all responsibility in the event of errors or changes in the legislation.