What are the retention periods for documents for companies?

Verified 01 July 2024 - 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

Tableau - Civil and commercial documents

Document Type

Shelf life

Contract or agreement concluded in the context of a commercial relationship, commercial correspondence (paper or electronic)

5 years

Bank document (check stub, bank statement, etc.)

5 years

Guarantee for goods or services supplied to the consumer

2 years

Contract concluded electronically with a consumer (from €120)

10 years from delivery or service

Contract for the acquisition or disposal of real estate and land

30 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

Tableau - Accounting Entries

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

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 one of the following moments  :

  • Last transaction mentioned on books or records
  • Date on which the documents or documents were drawn up.

Example: 2018 income items reported in 2019 must be retained until the end of 2024.

Tableau - Tax Documents

Tax Type

Shelf life

Income tax (IR) and business tax (SI)

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, etc.)

6 years

Business property contributions (CFE: titleContent) and CVAE: titleContent

6 years

Turnover taxes (VAT: titleContent and similar taxes, entertainment tax, tax on insurance agreements, etc.)

6 years

Warning  

Time limits are increased to 10 years in the case of hidden activity (tax fraud, concealed work, lack of reporting, illegal activity, for example).

Tableau - Social Documents

Document Type

Shelf life

Annual accounts (balance sheet, profit and loss account, annex...)

10 years from year-end

Statutes of a company, 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)

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

Tableau - Personnel management

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 labor inspection
  • Verification and monitoring of the Social and Economic Committee (ESC)

5 years

Accident at work Declaration of liability to the primary sickness insurance fund

5 years

FYI  

The employer must be able to guarantee the availability of its employees' digital pay slips for at least 50 years or up to the employee's retirement age and the following 6 years.