How long should you retain records?

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · France

How long must expense evidence be retained?

In France, keep accounting evidence for 10 years from the end of the financial year. Retain the invoice, expense claim and payment details together. If an audit or dispute is ongoing, retain the records until it is resolved, even after the normal period has expired.

How long should invoices and expense claims be kept?

For a French business, retain accounting invoices and expense claims for 10 years after the financial year closes. Archive attachments and calculation details too. An export containing only totals does not replace supporting documents.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.