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Cat-15 · E-Invoicing / VAT / ViDA

E-Invoice Archiving & Retention Obligation Mapper

Map e-invoice archiving and retention obligations by jurisdiction covering EU-27, UK HMRC, France DGFiP, Italy SDI, Poland KSeF, and Australia ATO. Shows retention period, required storage format, integrity requirements, and audit access obligations. Client-side. Zero PII.

v1.0
Archiving Retention Export Client-Side Zero PII
Region
Sources & Regulatory References
  1. EU VAT Directive 2006/112/EC, Art. 241–249 — member states may specify storage conditions for e-invoices but must ensure authenticity of origin, integrity of content, and legibility throughout the retention period.
  2. France: Livre des Procédures Fiscales (LPF) Art. L.102B — 6 years accounting records; DGFiP Bulletin Officiel des Finances Publiques BOI-TVA-DECLA-30-70-10 — 10 years for VAT invoices. Séquestre électronique and electronic signature or EDI required for e-invoices.
  3. Italy: D.Lgs. 82/2005 (Codice Amministrazione Digitale — CAD) and D.M. 17 giugno 2014 — 10-year retention; digital preservation (conservazione sostitutiva) required with qualified electronic signature and timestamp.
  4. Poland: KSeF — ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług (VAT Act) Art. 112 — invoices stored for 5 years from end of calendar year of issue. KSeF stores cleared invoices for 10 years on behalf of taxpayers.
  5. UK: HMRC Notice 700/21 — VAT records must be retained for 6 years (or 10 years for VAT MOSS, OSS). Digital records for Making Tax Digital must be in functionally compatible software.
  6. Germany: Abgabenordnung (AO) § 147 — 10-year retention for commercial books, inventories, annual accounts, and accounting documents including invoices. GoBD (Grundsätze zur ordnungsgemäßen Führung und Aufbewahrung von Büchern) governs electronic archiving.
  7. Australia: ATO, Tax Invoice Requirements — GST records must be kept for 5 years. E-invoices in Peppol format retained in original format. ATO digital record-keeping guidance applies.