Keeping tax documentation - important


Storing company tax documentation - rules:

  1. tax documentation should be kept for a period of 5 years, counting from the end of the calendar year in which the tax payment deadline expired,
  2. tax documents are all copies and originals of VAT invoices, documents related to tax collection and collection, tax books and documents related to their keeping, as well as all copies of issued bills,
  3. collections of units that have ceased operations as a result of a merger with another entity or transformation of their legal form should be kept in the entity that continues as a going concern, and the collections of liquidated units - by a designated person or entity,
  4. company documentation should be kept in the original form at the headquarters of the management board or in a branch of the economic entity,
  5. you should take care of the documentation of the adopted accounting principles, accounting books, accounting vouchers, inventory documents and financial statements - first of all, you need to protect them against damage or complete destruction.

Failure to archive documents or their improper storage may result in criminal liability under Art. 83 of the Fiscal Penal Code. In practice, this ends up with a fine.