What to remember about document retention periods in the workplace?

By Samantha Mur

Published: October 29, 2024

All documents issued or received by a company in the course of its business must be kept for a specific period. The legal retention period for company documents varies according to the type of document: social, accounting, tax, etc. How do you keep track of invoices, employment contracts, articles of association and supporting documents?

This article will help you untangle the complexity of the rules governing the retention of company archives, with a summary for each main type of document.

And don't forget that there are tools specially designed to help you keep your document archives electronically, in full compliance and without constraint!

Here's a handy reminder of what companies are obliged to do!

See all software Accounting

How long do companies have to keep their documents?

Corporate documents (commercial companies)

Retention period for corporate documents
Documents	Legal retention period
Register of registered shares and share movements. Register of minutes of shareholders' meetings and board meetings.	5 years from end of use
Articles of association (if necessary, amendment to articles of association).	5 years from loss of legal personality or removal from the Trade and Companies Register.
Annual financial statements: balance sheet, income statement, notes, etc.	10 years from year-end
Merger agreement / any document relating to the company's operations	5 years
Attendance sheet and powers of attorney. Manager's or Board of Directors' report. Auditors' report.	Last 3 years

Accounting documents and vouchers

Retention period for accounting documents
Documents	Legal retention period
Accounting books and registers: journal, ledger, inventory book, etc.	10 years from the closing date of the book or register
Supporting documents: purchase orders, delivery or receipt slips, invoices, etc.	10 years from the end of the accounting period

Invoice update

Invoices, whether issued (sales invoices) or received (purchase invoices), can be stored on paper or electronically, for electronic archiving.

Companies that receive or issue invoices in paper format may, under certain conditions, digitize them and store them in electronic form within the timeframe stipulated in the first paragraph of Article L.102 B of the French Tax Code (LPF).

The procedures for digitizing paper invoices meet the conditions set out in article A. 102 B-2 of the LPF.

☝The key principle to be respected is that the digitized copy must be a true copy of the original in image and content.

Banking documents

Retention period for banking documents
Documents	Legal retention period
Cheque for deposit	1 year and 8 days from the date on the check
Account statements	10 years (30 years recommended)
Cheque stubs	10 years

Civil and commercial documents

Retention periods for civil and commercial documents
Documents	Legal retention period
Copies of letters sent and received (business correspondence: purchase orders, delivery notes, etc.)	10 years from the end of the fiscal year concerned
Customer and supplier invoices	10 years from the end of the accounting period
Contracts for the purchase or sale of real estate or land assets	30 years
Electronic contracts (from €120)	10 years from end of contract
Contracts or agreements concluded as part of a commercial relationship	5 years
Warranty for goods or services supplied to the consumer	2 years
Documents issued for the transportation of goods	5 years
Customs declarations	3 years

Tax documents

Retention period for tax documents
Documents	Legal retention period
Income and corporate tax	6 years
Corporate income tax for EIRL, limited liability companies	6 years
Cotisation foncière des entreprises (CFE) and CVAE	6 years
Sales tax	6 years

💡To note: the 6-year period runs from the last transaction mentioned on the books or registers; or from the date the document was drawn up.

Personnel management documents

Retention period for HR documents
Documents	Legal retention period
Pay slip (paper or electronic)	5 years from date of issue
Employment contracts	30 years from end of contract
Timekeeping documents	1 year
Documents relating to social security charges	3 years
Resignation, dismissal and disciplinary letters	30 years from end of contract
Declaration of work-related accident to the primary health insurance fund	5 years
Final pay receipts	5 years from date of issue
Personnel register	5 years from register closure

💡 These tables are based on information from the Service public-pro.fr portal. To find out more about applicable deadlines by theme and find out the reference texts, you can consult the dedicated page on their site.

Compliant, paperless document management

Why choose an online document management tool?

Electronic document management (EDM) offers many advantages for your company, ensuring that your documents are processed and stored in electronic format, in line with your legal obligations. Dedicated software offers you

a structured archiving space: data is classified and prioritized, so you can better manage all your documents, standardize your processes and facilitate audits,
a digital safe: for secure storage and archiving of dematerialized documents,
reduced risk of error: document integrity and traceability are guaranteed,
compliance: legally valid archiving of sensitive documents such as contracts, pay slips and invoices.

Our selection of tools: EDM and accounting software

Dokmee: EDM and integration with other SaaS business tools

Dokmee is a document management solution designed primarily for SMEs, to help them make the digital transition. From managing your invoices, personnel files and archives, Dokmee helps you keep control of your document base and streamline your processes. Organize, secure and manage your files efficiently with this EDM software that complies with regulatory requirements for document retention.

The software offers :

integration with other cloud solutions, such as SharePoint,
replication of your Windows folder structure in Dokmee,
document version control and access restrictions,
validation workflows and audit logs.

Youdoc: agile, modular document management

Youdoc is a comprehensive document management solution that precisely meets the needs of companies, mainly those with over 100 employees, and adapts to the requirements of any business sector. Its three modules cover a variety of functionalities: intelligent acquisition, with document digitization; management, to centralize content and ensure information security; and document publication and sharing, all in compliance with legal obligations.

The software offers you :

a versatile, ergonomic solution,
an electronic safe: for storing and archiving your documents with probative value,
fast, automatic document classification thanks to automatic content recognition,
guaranteed top-level security of access to your information.

Wity: accounting automation and data security

Wity is an online accounting software package that makes it easy to manage all your accounting documents in a personalized online space. With a simple drag-and-drop operation, you transmit your documents and they are directly taken into account in your accounting. Certified anti-fraud, the tool enables you to issue your quotes and invoices online, in full compliance. It also offers a module for managing expense claims and VAT. A true digital safe, your Wity space stores, secures and hosts your data in France.