Lengthened VAT invoice retention to support tougher audits and e-invoicing compliance
France has extended the statutory retention period for tax records, including VAT invoices and supporting documentation, from six to ten years.
The change was introduced by Law No. 2026-534 of 25 June 2026 on combating social and tax fraud.
Article 36 amends Article L.102 B of the French Tax Procedures Code, replacing the existing six-year retention requirement with a ten-year period.
See more in our French VAT guide.
VAT invoices and audit evidence included
The measure applies broadly to books, registers, accounting records and supporting documents that may be required during a French tax audit. This includes sales and purchase invoices, VAT deduction evidence and documentation supporting the authenticity, integrity and legibility of invoices.
Electronic records must remain available in electronic form throughout the required retention period. Businesses should therefore ensure that archived invoices remain readable, searchable and capable of being produced to the French tax authorities for up to ten years.
The retention period generally starts from the date on which the document was created or from the final entry recorded in the relevant book or register.
Transitional rule from January 2027
The new ten-year requirement applies to documents and supporting records whose existing retention period expires after 1 January 2027.
This means the change has a retrospective practical impact. Businesses cannot assume that it applies only to invoices issued after that date. Records created in earlier years may need to be retained for longer where their former six-year period has not expired by the cut-off.
E-invoicing increases archiving demands
The extension comes as France introduces mandatory B2B electronic invoicing and transaction reporting.
All businesses must be able to receive electronic invoices from 1 September 2026. Large businesses and mid-sized enterprises must also issue electronic invoices from that date, followed by SMEs and micro-enterprises from 1 September 2027.
Businesses preparing for the French mandate should therefore assess not only invoice exchange and reporting, but also whether their platforms, ERP systems and archives can preserve the original invoice data, formats, status information and supporting audit evidence for the full ten-year period.
