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

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

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

Company property tax (CFE: titleContent) and CVAE: titleContent

6 years

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

6 years

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

10 years from year-end

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)

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

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