E-archiving and retention period in France

Electronic archiving

Electronic archiving allowed in France provided that it does not alter or modify information submitted in the related document and that the business updates its archiving system in order to comply with the existing regulations.

Record retention

The record retention period in France is, in principle, 6 years. The six-year period shall run from the date of the last operation mentioned in the books or registers or from the date on which the documents or records were drawn up.

Source: Worldwide VAT, GST and Sales Tax Guide - EY, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037853712/