Keeping Invoices: How Many Years and How to Store Them

Why invoices must be kept

Invoices are the proof of your transactions before the Tax Agency and third parties. Keeping them correctly is a legal obligation and your best defence in an inspection.

Retention periods

• Tax (General Tax Law): 4 years, the limitation period for taxes.
• Commercial (Commercial Code): 6 years for accounting documentation.
• Investment goods and other cases: may require longer periods.

In practice it is advisable to keep invoices at least 6 years to cover both tax and commercial obligations.

How to store them

Invoices may be kept on paper or in electronic format, provided you guarantee:

• The authenticity of the origin.
• The integrity of the content.
• The legibility throughout the period.
• Prompt access for the Tax Agency if required.

Certified digitalisation

You can digitalise paper invoices and destroy the originals if you use approved certified digitalisation software, keeping the electronic image with full validity.

With RegulaKit your invoices are stored digitally, in an orderly and accessible way throughout the retention period. Discover it on our platform.

Conclusion

Keep your invoices at least 6 years, guaranteeing authenticity, integrity and legibility. Orderly digital retention makes compliance and any inspection easier.