France Extends VAT Record Retention to 10 Years

• France will extend VAT and tax record retention from 6 to 10 years starting 1 January 2027 under Law No. 2026-534.
• The rule applies retroactively to records still within the old retention period on that date; e.g., a 2024 invoice must be kept until 2034.
• It covers invoices, accounting records, supporting evidence, audit trails, and digital archives, which must remain readable, searchable, and secure.
• Noncompliance or premature destruction can trigger penalties, including fines up to €10,000.
• The change aligns with France’s upcoming mandatory B2B e-invoicing rollout, requiring businesses to update ERP and document management systems.

Source: 1stopvat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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