Storing company documents is one of the key obligations of every business owner. Managing the document archive properly not only keeps you compliant with the law but also protects the company against potential financial and legal consequences. Knowing the retention periods for each category of documents lets you make the best use of office space and plan archiving and disposal effectively.
Failing to meet the obligations related to storing company documents may lead to serious legal and financial consequences. Business owners need to know the retention periods for different categories of documents precisely to avoid problems during tax or ZUS (Social Insurance Institution) inspections
Today's companies deal with many types of documents – from basic accounting records, through social insurance documents, to extensive employee personnel files. Each category is governed by different legal rules and has its own retention periods. In addition, digital technology brings new possibilities for electronic storage, which also requires the right approach and safeguards.
Accounting and tax documents – basic storage rules
Accounting and tax documents are the foundation of every company's records and are subject to particularly strict storage rules. Under Article 86 § 1 of the Tax Ordinance Act (Ordynacja podatkowa), taxpayers obliged to keep tax books must store the books and the documents related to keeping them until the limitation period for the tax liability expires, unless the regulations provide otherwise.
The limitation period for a tax liability is, as a rule, 5 years from the end of the calendar year in which the tax payment deadline passed (Article 70 § 1 of the Tax Ordinance Act). This means that most accounting and tax documents must be kept for five years from the end of the year in which the tax payment deadline passed, provided that the limitation period has not been suspended or interrupted
The most important accounting records to be kept include the KPiR (tax revenue and expense ledger) kept by businesses taxed under the tax scale (12% and 32%) or the flat 19% tax (podatek liniowy). Equally important are the revenue records kept by businesses paying the flat-rate tax on recorded revenue (ryczałt). These basic records are the core of every business's tax record-keeping system. We can keep the KPiR and revenue records for you – see our bookkeeping services.
The broad category of accounting documents also includes VAT registers, which play a key role in VAT settlements. Accounting vouchers, such as sales and purchase invoices, are the basis of all accounting entries and must be kept carefully together with internal documents, corrective invoices, correction notes (issued until 31 January 2026) and accounting notes. Invoices issued in KSeF (National e-Invoicing System) are stored in the system for 10 years from the end of the year of issue and do not have to be stored additionally outside it, unless the limitation period ends later (Article 112aa of the VAT Act).
- Fixed asset registers record the company's assets
- Vehicle mileage logs (kilometrówki) are necessary to settle transport costs
- Stocktaking documents (physical inventories) confirm the actual state of assets
- VAT registers are the basis for tax settlements
- Accounting vouchers of all kinds must be stored systematically
A uniform tax limitation period makes managing company documents much simpler. Documents do not have to be stored according to individual issue dates – they can be grouped by tax year, which makes organising the archive easier
A special rule applies to annual tax returns, because they are filed and settled in the following tax year. Documents related to annual returns should be kept for 5 years from the end of the year in which the payment deadline for the tax shown in the return passed (usually the year the return is filed). This rule is key to planning the life cycle of tax documents properly.
| Type of document | Retention period | Legal basis | Starting point |
|---|---|---|---|
| Tax revenue and expense ledger (KPiR) | 5 years | Article 86 § 1 OP | From the end of the year in which the tax payment deadline passed |
| Revenue records | 5 years | Article 86 § 1 OP | From the end of the year in which the tax payment deadline passed |
| VAT registers | 5 years | Article 112 of the VAT Act | From the end of the year in which the tax payment deadline passed |
| Annual tax returns | 5 years | Article 70 § 1 OP | From the end of the year in which the tax payment deadline passed |
Practical example: A taxpayer running a business under the general rules filed a PIT-36 annual return (personal income tax return for business income) for 2022 in April 2023, and the tax payment deadline passed on 2 May 2023. The tax liability will become time-barred 5 years after the end of 2023, the year in which the payment deadline passed. This means that tax documents relating to 2022 must be kept until the end of 2028.
After the period set by law has passed, the head of the entity may decide to destroy the accounting records. This process needs careful planning and must follow the applicable procedures. The head of the entity decides how the documents will be destroyed, often using specialised document disposal companies.
When destroying documents, it is worth drawing up a detailed destruction report listing the destroyed documents and the persons responsible for the disposal. Such a report is proof that the documents were handled correctly after the required retention period ended
ZUS documents – specific requirements
Documents related to ZUS are a separate category of company records, subject to specific legal rules. Their storage is regulated in Article 47 section 3c of the Social Insurance System Act, which sets out contribution payers' specific obligations for archiving ZUS documents. Practical tips on running an archive are gathered in our article on the rules and practice of document retention.
Under current regulations, the contribution payer must keep copies of settlement returns and monthly personal reports for 5 years from the day they were submitted in paper or electronic form. The same period applies to documents correcting these basic documents, which keeps the management of all ZUS documents consistent.
The five-year period applies only to ZUS returns submitted from 1 January 2012. ZUS documents submitted by 31 December 2011 were subject to the previous, much longer retention period of 10 years – it ended no later than at the end of 2021
This change in ZUS retention periods reflects the evolution of the Polish social insurance system and efforts to harmonise different areas of law on archiving. Shortening the retention period from ten to five years makes document management much easier, especially for larger businesses that generate large amounts of ZUS documents. Once these periods have passed, it is worth checking which business documents you can throw away.
Applying these rules in practice requires business owners to keep precise records of the dates on which individual documents were submitted to ZUS. Only then can you determine exactly when the obligation to keep specific documents ends and when you can dispose of them safely.
- Identify all ZUS documents in the company archive
- Check the submission dates of individual returns and reports
- Determine which documents are subject to the 5-year retention period and for which (those submitted by the end of 2011, with a 10-year period) the period has already ended
- Plan a schedule for disposing of documents after the required periods
- Implement a system for monitoring retention periods for new documents
Documents correcting ZUS returns are subject to the same retention periods as the basic documents. This means that corrections submitted after 1 January 2012 must be kept for 5 years, regardless of the period the correction relates to
Submitting documents to ZUS electronically, which has become standard in recent years, does not change business owners' archiving obligations. Regardless of the form of submission – paper or electronic – the retention periods are the same. Companies using ZUS online platforms must ensure proper protection and archiving of copies of the documents submitted.
HR records – long-term archiving obligations
HR records are one of the most complex categories of company documents in terms of storage requirements. The obligations in this area follow from Article 94 points 9a and 9b of the Labour Code (Kodeks pracy), which require employers to keep and store documents relating to the employment relationship and employees' personnel files in conditions that do not expose them to damage or destruction.
Basic employee documents, such as named payrolls, working time records and records of work clothing and footwear issued, require particular care in storage. Some of them, especially payrolls and pay cards, are the basis for determining employees' future retirement and disability pension benefits, so their integrity and availability are crucial for protecting employee rights.
Under Article 125a section 4 of the Act on Retirement and Disability Pensions from the Social Insurance Fund, the contribution payer must keep payrolls, pay cards and other evidence used to determine the calculation base for a retirement or disability pension for 50 years from the day the insured person stopped working for the given payer. For insured persons registered after 31 December 2018 or covered by an information report, the period is 10 years from the end of the year in which work ended or the report was filed (Article 125a section 4a)
Personnel files of employees hired before 2019 are also, as a rule, kept for 50 years – based on the rules in force before 1 January 2019 (Article 7 section 2 of the Act of 10 January 2018, Journal of Laws (Dz.U.) 2018 item 357), like other employee documents relevant to determining retirement and disability benefits.
Significant changes to the rules on storing HR records came into force in 2019. Since then, a 10-year retention period applies to new employment relationships, and for employment relationships from 1999–2018 the employer can apply a shortened 10-year period instead of the 50-year period if it files information reports. This choice has important practical consequences and requires a conscious decision by the employer.
- Employees hired from 1 January 2019 – a 10-year retention period applies (Article 94 point 9b of the Labour Code)
- Employees hired between 1 January 1999 and 31 December 2018 – 50 years, or 10 years after filing ZUS RIA information reports
- Employees hired before 1 January 1999 – a 50-year retention period applies
- Documents concerning the benefit calculation base – 50 years or 10 years under the new rules
- Working time records – subject to the same rules as other employee documents
Choosing the 10-year retention period for personnel files requires the employer to file with ZUS a declaration of intent to submit information reports, followed by reports for all insured persons (Article 41a of the Social Insurance System Act). The former employee receives from the employer a copy of the report with information about the shortened retention period of their files and the possibility of collecting them, and ZUS informs them about the report in the statement of their account (Articles 41c–41d)
Applying the new rules in practice requires employers to have a well-thought-out strategy for managing HR records. A decision to shorten the retention period for documents from 1999–2018 can bring significant savings in archiving costs, but it also means employees must be informed about the decision and given the possibility of collecting their documents.
Practical example: A company with 50 employees keeps the personnel files of employees hired from 2019 for 10 years by law, and it can significantly reduce the costs of archiving the files of employees hired in 1999–2018 by filing information reports for them. At the same time, it must have proper procedures for informing employees about this decision and about the possibility of collecting their documents after 10 years.
The system of informing employees about the shortened retention period of their personnel files also includes providing information about the status of their ZUS account. This comprehensive information lets employees fully understand the consequences of the employer's decision and take appropriate steps to protect their interests.
Regardless of the chosen retention period for personnel files, documents that form the basis for determining retirement and disability benefits must be kept in line with the Pensions Act. This means that payrolls and pay cards are kept for the period set out in Article 125a sections 4–4b of that act: 50 years or 10 years (for insured persons registered after 2018 or covered by an information report)
Practical aspects of organising a company archive
Managing company documents effectively requires a well-organised archive and appropriate archiving procedures. Today's companies have to cope with a growing volume of documents in various formats, which means traditional archiving methods need to be supplemented with modern technological solutions.
The basic element of an efficient archiving system is categorising documents correctly by their retention periods. Documents with identical retention periods should be grouped together, which makes planning disposal much easier and optimises the use of storage space.
The physical storage conditions are crucial for keeping documents legible and intact for the entire required period. Paper documents need the right temperature, humidity and protection against access by unauthorised persons. Protection against flooding, fire and other factors that could cause irreversible damage is particularly important.
- Carry out an inventory of all company documents
- Classify documents by category and retention period
- Plan the physical layout of the archive, divided into time zones
- Implement a system for marking and labelling documents
- Set procedures for access to archived documents
- Plan regular reviews of retention periods
- Prepare procedures for the secure disposal of documents
Electronic document management systems can make archiving much more efficient, but they require proper technical safeguards. Backups, encryption and access control are the basic elements of electronic document security
Companies increasingly use hybrid archiving systems that combine traditional storage of paper documents with electronic document management systems. This approach lets you make the best use of both methods while staying compliant with legal requirements.
Digitising paper documents can bring significant benefits in terms of accessibility and security. However, digitisation does not release you from the obligation to keep original paper documents for the periods required by law, unless specific regulations provide otherwise.
Outsourcing archiving services to specialised companies can be economically justified, especially for medium-sized and large businesses. However, choosing an archiving service provider requires careful verification of its competence and security systems
Regular audits of the archiving system should cover checking retention periods, assessing the physical storage conditions and reviewing access to documents. Such audits help detect potential problems early and optimise document management processes.
Electronic document storage – possibilities and limitations
Developments in information technology open up new possibilities for storing company documents electronically. Electronic systems can make document management much more efficient, but implementing them requires taking into account specific legal requirements and technical limitations.
Storing accounting documents electronically is allowed provided their integrity, authenticity and legibility are ensured for the entire required retention period. Electronic systems should ensure that documents are not modified without authorisation and that they remain available in legible form even after many years.
Electronic archiving systems must make it possible to reproduce documents in their original form for the entire retention period. This means planning for long-term compatibility of file formats and IT systems
The basic technical requirements for electronic archiving systems include regular backups, data encryption, access control and file integrity monitoring. These systems should also make it possible to track the history of changes and identify the persons who access individual documents.
Moving from traditional paper systems to electronic archiving requires careful planning and gradual implementation. The transition period may require running parallel archiving systems, which increases operating costs but ensures continuous access to documents.
- Ensuring long-term legibility of electronic formats
- Making and testing backups regularly
- Implementing access control and authorisation systems
- Monitoring the integrity and authenticity of documents
- Planning data migration between systems
- Protecting against data loss caused by technical failures
When choosing file formats for long-term storage of electronic documents, consider their stability and how widely they are supported. Open and standard formats usually offer better long-term accessibility than proprietary formats
The costs of implementing and maintaining electronic archiving systems can be significant, especially at the beginning. However, the long-term benefits, such as saving space, faster access to documents and a lower risk of losing them, often justify the investment.
Practical example: A manufacturing company with 200 employees introduced a hybrid archiving system, digitising documents older than 2 years while keeping the paper originals as required by law. The system reduced the archive's floor space by 60% and cut the time needed to access documents from several hours to a few minutes.
