French tax authorities are strengthening their auditing framework through new rules for retaining accounting documents. Law No. 2026-534 of June 25, 2026, concerning the fight against social and tax fraud, published in the Official Journal on June 26, 2026, significantly strengthens the obligations for retaining documents for tax purposes.
The adopted Law amends the Tax Procedures Code concerning the retention period for accounting documents from six to ten years. The retention period covers books, registers, sales and purchase invoices, as well as all the records that are subject to tax authorities’ audits.
Timeline
The new retention period applies from January 1, 2027. This applies to documents and records whose retention period expires after January 1, 2027.
Tax Archiving and Retention
A new retention period applies from the date the last transaction is recorded in the books or registers or from the date on which the documents or records were created.
The amendment also aligns the retention period for information, documents, and data processing services that constitute the internal controls establishing the “reliable audit trail”, as well as documentation describing these controls, to 10 years.
The extension of the statutory retention period shows commitment from the French authorities to extend the tax authorities’ audit powers, even more so with the upcoming roll-out of the new e-invoicing regime.