Tax and country rules

How long should you keep invoices and business records?

The honest answer is: at least as long as your country says, and a little longer if you can. Periods differ, they can change, and some start counting from the end of a tax year rather than the invoice date.

By the InvoiceDesk editorial team · Published 23 October 2026 · Updated 28 October 2026 · How we write

Typical minimum periods

Country	Typical period	Notes
🇬🇧 UK	6 years	VAT records are kept for 6 years. Self-assessment records for at least 5 years after the 31 January filing deadline.
🇺🇸 US	3 years usually, longer in some cases	The IRS advises 3 years from filing, 6 if you under-reported income by more than 25%, and indefinitely if no return was filed.
🇨🇦 Canada	6 years	From the end of the last tax year they relate to.
🇦🇺 Australia	5 years	From when the record was prepared or the transaction completed, whichever is later.
🇳🇿 New Zealand	7 years	From the end of the tax year.
🇮🇪 Ireland	6 years	For tax and VAT records.
🇩🇪 Germany	8 years for accounting vouchers, 6 for business letters	Changed from 10 years for accounting vouchers in 2025.
🇫🇷 France	6 to 10 years	Tax documents generally 6 years, accounting records 10 years.
🇳🇱 Netherlands	7 years	Longer for some property-related records.

These are general figures. Your own circumstances, such as audits, disputes or special taxes, may require longer. Check the authority.

What counts as a record

Invoices you issued and invoices you received.
Credit notes. See credit notes explained.
Receipts, bank statements and proof of payment.
Quotes, purchase orders and contracts, which show what was agreed.
Tax returns and supporting calculations.

Digital copies

Most authorities accept digital copies if they are complete, readable and cannot be altered unnoticed. Back them up in two places. If you use InvoiceDesk, remember that your data is stored only in your browser, so download your invoices as PDFs and use Save to file (JSON) regularly. We cannot recover data for you.

A simple system

One folder per tax year.
Name files with the invoice number, client and date.
Back up monthly.
Delete personal data you no longer need once the retention period ends, to respect privacy law.

Check official guidance. We could not fully confirm these points against an official page when we last reviewed, so please verify them before relying on them:

Retention periods are general figures. Confirm with the authority in your country, especially Germany and France where rules changed recently.

Frequently asked questions

Can I scan paper invoices and throw them away?

In many countries, yes if the scan is a faithful copy. Check your authority’s rules.

Do I need to keep invoices if I closed my business?

Yes, for the same period. Directors and sole traders remain responsible.

How long do I keep quotes?

If they led to an invoice, as long as the invoice. Otherwise there is no tax requirement, but keeping them for a while helps with disputes.

Does GDPR limit how long I keep invoices?

Legal obligations to keep records are a lawful reason to keep the data. After the period, delete what you no longer need.

Where do I find the official period?

The pages in the sources list below.