What do you need to know about document retention periods in the workplace?

By Samantha Mur

Published: 29 October 2024

All documents issued or received by a company in the course of its business must be kept for a specific period. The length of time for which company documents must be kept, as defined by law, 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 to untangle the complexity of the rules governing the retention of company archives, with a summary for each main type of document.

You should also be aware that there are tools specially designed to help you keep your document archives electronically, in full compliance and without constraint!

Read on to find out more about the practicalities of companies' obligations - a memo to treasure!

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How long do companies have to keep their documents?

Company documents (commercial companies)

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

Accounting documents

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: order forms, delivery or receipt notes, invoices, etc.	10 years from the end of the accounting period

Invoice update

Invoices, whether issued (for sales) or received (for purchases), can be stored on paper or electronically, so that they can be archived electronically.

Companies that receive or issue paper invoices may, under certain conditions, digitise them and store them electronically within the timeframe set out in the first paragraph of article L.102 B of the French Tax Procedures Book (LPF).

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

☝ The key principle to be respected is as follows: the digitised copy must be a true copy of the original in terms of image and content.

Banking documents

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

Civil and commercial documents

Retention period for civil and commercial documents
Documents	Legal retention period
Copies of letters sent and letters received (business correspondence: order forms, delivery notes, etc.)	10 years from the end of the financial year concerned
Customer and supplier invoices	10 years from the end of the accounting period
Contracts for the purchase or sale of property or land	30 years
Contracts concluded by electronic means (from €120)	10 years from the end of the contract
Contracts or agreements concluded as part of a commercial relationship	5 years
Guarantee for goods or services supplied to the consumer	2 years
Documents drawn up for the transport of goods	5 years
Customs declarations	3 years

Tax documents

Retention period for tax documents
Documents	Legal retention period
Income tax and corporation tax	6 years
Corporation tax for EIRLs and limited liability companies	6 years
Cotisation foncière des entreprises (CFE) and CVAE	6 years
Sales tax	6 years

💡Please note: the 6-year period runs from the last transaction mentioned on the books or registers; or from the date on which 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 the end of the contract
Documents relating to the recording of working hours	1 year
Documents relating to social security charges	3 years
Resignation, dismissal and disciplinary sanction letters	30 years from the end of the contract
Declaration of accident at work to the primary health insurance fund	5 years
Final pay receipts	5 years from date of issue
Personnel register	5 years from closure of the register

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

Compliant electronic document management

Why choose an online document management tool?

Electronic document management (EDM) offers many advantages for your company, ensuring that you can process and store your documents in electronic format in accordance with your legal obligations. Dedicated software offers you

a structured archiving space: data is classified and prioritised, so you can manage all your documents more effectively, standardise your processes and facilitate audits,
a digital safe: for secure storage and archiving of dematerialised documents,
Reduced risk of error: document integrity and traceability are guaranteed,
compliance: legally valid archiving of sensitive documents such as contracts, payslips 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, making it easier for them to go digital. Between managing your invoices, personnel files and archives, etc., it lets you keep control of your document base and streamline your processes. Organise, secure and manage your files efficiently with this EDM software, which complies with regulatory obligations relating to 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 specifically meets the needs of companies, mainly those with more than 100 employees, and can be adapted to the requirements of any business sector. Its three modules cover a variety of functionalities: intelligent acquisition, with document digitisation; management, to centralise content and ensure information security; and document publication and sharing, all in compliance with legal obligations.

The software offers you :

a versatile, user-friendly 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: automating your accounting and securing your data

Wity is online accounting software that makes it easy to manage all your accounting documents in a personalised online space. Simply drag and drop your documents, and they will be taken directly into account in your accounts. With anti-fraud certification, the tool allows you to produce 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 backs up, secures and hosts your data in France.