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E-archiving and retention period in Finland

Electronic archiving

In principle, documentation related to Finnish VAT returns should be stored in Finland. However, in general this documentation can be stored abroad provided that the storage is arranged by electronic means and real-time access from Finland is guaranteed.

Record retention

Record retention in Finland for bookkeeping materials is 10 years. As a general rule, invoices must be kept for 6 years.

In certain specific situations, longer retention periods apply, e.g., 13 years for invoices and documents related to real estate investments subject to the VAT monitoring liability.

Source: Worldwide VAT, GST and Sales Tax Guide - EY

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