How long should you retain records? · Luxembourg

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

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Your questions, in practice · Luxembourg

How long must expense evidence be retained?

Business accounting records must be retained for 10 years. Keep evidence linked to entries and extend retention for records relating to ongoing proceedings.

How long should invoices and expense claims be kept?

Business accounting records must be retained for 10 years. Keep evidence linked to entries and extend retention for records relating to ongoing proceedings. 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.