How long should you retain records? · Austria

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 · Austria

How long must expense evidence be retained?

Generally retain accounting records for at least 7 years. Certain transactions and proceedings require longer; evidence must remain readable and linked to the accounts.

How long should invoices and expense claims be kept?

Generally retain accounting records for at least 7 years. Certain transactions and proceedings require longer; evidence must remain readable and linked to the accounts. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

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.