Tax document retention period extended from six to ten years

Summary

• France has extended the statutory retention period for accounting and tax records—including VAT invoices and supporting documentation—from six to ten years, under Law No. 2026-534 of 25 June 2026 on combating social and tax fraud (published in Official Journal No. 0148 on 26 June 2026). Article 36 amends Article L.102 B of the Tax Procedures Code (Livre des procédures fiscales), replacing the six-year requirement with a ten-year period to align with the administration’s longer audit powers. [vatcalc.com], [fiscal-req…ements.com]
• The measure applies broadly to books, registers, accounting records and supporting documents that may be required during a French tax audit—sales and purchase invoices, VAT-deduction evidence, and documentation supporting the authenticity, integrity and legibility of invoices, including elements of a reliable audit trail. Electronic records must remain available in electronic form throughout. The retention period generally runs from the document’s creation date or the last entry in the relevant book. [vatcalc.com], [meridiangl…rvices.com]
• The new ten-year rule applies to documents whose existing retention period expires after 1 January 2027, giving it a practical retrospective effect (e.g., a 2024 invoice must now be kept until 2034, whereas a 2020 invoice expiring in 2026 is unaffected). Non-compliance risks fines of up to €10,000 for missing or prematurely destroyed documents. The change dovetails with France’s phased B2B e-invoicing mandate from 1 September 2026, intensifying archiving demands. [fiscal-req…ements.com], [ruffetassocies.fr]

• VATCalc
• Service-Public Entreprendre
• Meridian Global Services