Running a business comes with many administrative obligations, and proper storage of company documents is one of the most important. Business owners often do not realise how much systematic archiving matters and what legal consequences neglect in this area can bring.
The obligation to store company documents comes from various legal acts and is meant to allow the relevant authorities to inspect and verify business activity. The storage period is not uniform – it depends on the type of document and its significance for different aspects of the business.
Company documents must be kept for between 5 and 50 years, depending on their type and purpose. Failure to meet this obligation may lead to serious legal and financial consequences for the business owner
Current regulations let business owners choose between traditional paper archiving and modern methods of electronic storage. Each form has its advantages and requires appropriate safeguards and procedures.
Classifying company documents by retention period
Company documents are subject to different legal rules that set their retention periods. Because of these differences, all documents can be divided into three main categories, each with its own time and legal requirements.
The first group consists of tax and accounting documents, which as a rule are kept for 5 years: tax documents – until the tax liability becomes time-barred (Tax Ordinance Act (Ordynacja podatkowa)), and accounting books and accounting vouchers – for at least 5 years from the beginning of the year following the financial year they relate to (Accounting Act). The second category covers documents related to ZUS (Social Insurance Institution), which have different retention periods depending on their function. The third and most important group is employee documents, which require the longest archiving period. We keep clients’ books and tax records as part of our accounting services.
Classifying documents by retention period makes it possible to manage the company archive properly. Each category of documents has its own legal requirements and practical storage aspects
Classifying documents correctly is key to managing the company archive effectively. It allows you to organise office space systematically, plan archiving costs and stay compliant with the law. Classification also makes later clear-outs easier — we suggest which business documents you can throw away.
Tax documents – basic archiving rules
Tax documents are a fundamental part of every business owner's archive. Under Article 86 § 1 of the Tax Ordinance Act, tax books and the documents related to keeping them are stored until the limitation period for the tax liability expires, that is, as a rule, for 5 years from the end of the calendar year in which the tax payment deadline passed (Article 70 § 1), provided that the limitation period has not been suspended or interrupted.
In practice, this means that documents relating to personal income tax for 2020, whose payment deadline fell on 30 April 2021, must be kept until the end of calendar year 2026. This way of calculating the archiving period ensures consistency and transparency in managing tax documents.
The retention period for tax documents runs from the end of the calendar year in which the tax payment deadline passed. This means that documents from different years may have different end dates for the archiving obligation
Tax documents include all originals and copies of VAT invoices that form the basis of settlements with the tax office (urząd skarbowy). Documents related to tax collection by remitters and collectors are equally important, as they record all financial operations affecting the business owner's tax liabilities.
Tax books and the documents related to keeping them are also subject to the archiving obligation. This applies to books kept both on paper and electronically. All copies of issued bills (rachunki) must also be kept until the limitation period expires – this applies both to taxpayers issuing bills and to those obliged to request them (Article 88 of the Tax Ordinance Act).
Tax documents include not only VAT invoices but also all tax books, documents related to tax collection and copies of bills. Each of these documents is equally important for proper archiving
VAT taxpayers are subject to the same archiving rules. They must keep all originals and copies of invoices and corrective invoices, as well as duplicates of these documents, until the limitation period for the tax liability expires (Articles 112 and 112a of the VAT Act). 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). This rule allows the inspection authorities to fully verify VAT settlements.
Legal consequences of improper archiving
Failing to archive tax documents properly, or storing them incorrectly, may have serious legal consequences. Under Article 83 § 1 of the Fiscal Penal Code (Kodeks karny skarbowy, KKS), anyone who, despite the inspector's request, fails to present a book or another document, or destroys, hides or removes it, is liable to a fine of up to 720 daily rates. Failing to keep a book in the required place is punishable by a fine of up to 240 daily rates (Article 60 § 2 KKS).
In business practice, these consequences take the form of fines, and in less serious cases – a fine for a fiscal petty offence. The amount depends on the scale of the neglect and its impact on the ability to carry out a tax audit. The tax authority may also determine the tax base by estimation if the lack of documents makes it impossible to establish it (Article 23 § 1 of the Tax Ordinance Act).
ZUS documents – different retention periods
Documents related to ZUS have a more complicated system of retention periods. The regulations only partly set out the archiving rules for insurance documents, while differentiating the retention periods depending on the type and function of the document.
Because of these differences, ZUS documents can be divided into three main categories: registration, settlement and payment documents. Each category has its own requirements for the archiving period and the method of storage.
ZUS documents require an individual approach to archiving because of their different retention periods. Classifying these documents correctly is key to staying compliant
Registration documents – a lasting archiving obligation
Registration documents are the basis on which every contribution payer operates in the social insurance system. After starting a business, regardless of its type, every entity obliged to pay contributions must register with ZUS by completing and submitting the relevant forms.
Registration with ZUS takes place after filing the appropriate form: ZUS ZFA (a payer who is a natural person) or ZUS ZPA (a payer who is not a natural person). The regulations do not set a specific period for which these documents must be kept, so in practice they are kept for the entire period of business activity.
- Register with ZUS as a contribution payer
- Complete the appropriate registration form
- Submit the documents to the competent ZUS branch
- Receive confirmation of registration
- Keep the documents for the entire period of your business activity
ZUS registration documents do not have a retention period set by law, so in practice they are archived for the entire period of business activity. The contribution payer must be able to make these documents available at the request of a ZUS inspector
The contribution payer must make the document registering it with ZUS available at the request of a ZUS inspector. In practice, this means keeping registration documents for the entire time you operate as a contribution payer and for a reasonable period after the business ends.
Settlement documents – a five-year archiving period
Settlement documents are the second category of ZUS documents and cover all returns and reports submitted to ZUS. The contribution payer must keep copies of the settlement returns and monthly personal reports submitted to ZUS for 5 years from the day they were submitted to ZUS (Article 47 section 3c of the Social Insurance System Act; for documents submitted by the end of 2011, the period was 10 years).
The archiving obligation also covers all corrective documents, returns and reports sent to ZUS, regardless of their form. During this period, the payer should keep copies of both documents filed on paper and documents submitted electronically.
Copies of ZUS settlement documents must be kept for 5 years from the day they were submitted to ZUS. This obligation applies to both paper and electronic documents, including all corrections and supplements
Modern systems for submitting documents to ZUS electronically require special attention when it comes to archiving. Business owners must ensure proper protection and archiving of electronic documents, preserving their integrity and the ability to reproduce them for the required period.
Payment documents – the link with tax rules
Payment documents are the third category of ZUS documents and serve as proof that contributions were paid and of the payment date. The obligation to keep payment and settlement documents results indirectly from the Tax Ordinance Act.
Contributions to social insurance, the Labour Fund and the Guaranteed Employee Benefits Fund (FGŚP) financed by the payer are, as a rule, tax-deductible costs, and the business owner's own social insurance contributions reduce the tax base (Article 26 section 1 point 2(a) of the PIT Act). The business owner's health insurance contribution is not a cost, except under the flat 19% tax (podatek liniowy), where it is settled up to a limit (Article 23 section 1 point 58 of the PIT Act). For this reason, payment documents have a dual significance – as proof of fulfilling the obligation towards ZUS and as a basis for tax settlements.
| Type of contribution | Function of the document | Retention period | Legal basis |
|---|---|---|---|
| Social insurance | Tax-deductible cost or deduction from income | Until tax liabilities become time-barred | Tax Ordinance Act |
| Health insurance | Proof of payment; cost or deduction only in specific cases | Until tax liabilities become time-barred | Tax Ordinance Act |
| Labour Fund | Tax-deductible cost | Until tax liabilities become time-barred | Tax Ordinance Act |
| FGŚP | Tax-deductible cost | Until tax liabilities become time-barred | Tax Ordinance Act |
ZUS payment documents have a dual legal significance – as proof of payment of contributions and as a basis for tax-deductible costs. They should be kept at least until tax liabilities and contribution receivables become time-barred
Payment documents should be kept at least until tax liabilities become time-barred and, with regard to contributions, also until the 5-year limitation period for contribution receivables, counted from the date they became due, expires (Article 24 section 4 of the Social Insurance System Act). This dual function means that in practice their retention period may be considerably longer than the standard 5 years for tax documents.
Employee documents – the longest archiving period
Employee documents are the category requiring the longest retention period in the entire system of archiving company documents. Under current regulations, employee records (personnel files and documents relating to the employment relationship) as well as payrolls and pay cards of employees hired from 1 January 2019 are kept for 10 years from the end of the calendar year in which the employment relationship ended (Article 94 point 9b of the Labour Code (Kodeks pracy)). For employees hired before 2019, the period is, as a rule, 50 years from the end of work for the given payer; for employment relationships established in 1999–2018, the employer can shorten it to 10 years by submitting information reports (ZUS RIA) to ZUS. Periods for the other categories are listed in our article on obligations and deadlines for business document retention.
This exceptionally long archiving period results from the fact that employee documents are the basis on which ZUS determines the calculation base for a retirement or disability pension. These records are crucial for employees' social security and must be available throughout their working life and the period of receiving pension benefits.
Employee documents of staff hired from 2019 are kept for 10 years from the end of the year in which employment ended, and of staff hired earlier – as a rule for 50 years (for 1999–2018 the period can be shortened to 10 years after filing ZUS RIA). This longest archiving period results from their key importance for determining retirement and disability pension rights
The scope of employee documents subject to such long archiving covers all documents concerning periods of employment, pay, working conditions and other circumstances affecting the employee's retirement and disability pension rights. This applies both to employment contracts and to documents related to payroll.
When a company is liquidated, the obligation to store employee documents does not end automatically. The liquidator or bankruptcy trustee designates an entity that stores documentation and provides funds for storing it until the end of the required period (Article 51u of the Act on the National Archival Resource and Archives). This mechanism protects employees' interests even when the employer ceases operations.
Liquidating a company does not release it from the obligation to store employee documents. This obligation can be taken over by a specialised archive, ensuring continuity of archiving for the required period
The legal basis for this obligation with regard to payroll records is the Act of 17 December 1998 on Retirement and Disability Pensions from the Social Insurance Fund, specifically Article 125a section 4–4b (50 years, or 10 years for insured persons registered after 31 December 2018 or covered by an information report), and with regard to personnel files – Article 94 point 9b of the Labour Code. These provisions set out both the scope of documents subject to archiving and their retention period.
Ways of storing documents – traditional and modern methods
Current regulations let business owners choose between traditional methods of storing documents on paper and modern electronic solutions. Each method has its advantages and requires appropriate safeguards and procedures.
Paper accounting vouchers are kept at the entity in their original form, in a set order, divided into reporting periods and in a way that makes them easy to find (Article 73 section 1 of the Accounting Act); they can also be handed over for storage to a company providing document storage services (Article 73 section 4). This division makes it easy and quick to find the documents you need during an inspection.
- Documents should be sorted systematically by settlement period
- Each document must be properly described and dated
- The archive should be protected against access by unauthorised persons
- Documents need protection against mechanical damage
- Appropriate climatic conditions for storing paper should be ensured
Traditional document storage requires appropriate physical conditions, systematic organisation and protection against damage, destruction and unauthorised access. Documents must be protected throughout the required archiving period
Particular attention should be paid to protecting documents against damage or complete destruction. This covers both fire protection and protection against flooding, damp and pests. Equally important is protection against unauthorised changes and unauthorised disclosure of documents.
Electronic document storage – modern solutions
Regulations – including the Accounting Act (Articles 72–73), the VAT Act (Article 112a) and the Labour Code (Article 94 point 9a) – allow a large part of company documents to be kept and stored electronically. This solution offers a lot of possibilities for managing company documents and may bring economic benefits.
Electronic storage above all gives easy and quick access to documents from anywhere in the world via the internet. It also helps save time and money. It is an alternative that is particularly attractive for modern companies that value efficient management.
Electronic document storage can reduce archiving costs. It also gives easy access to documents from anywhere via the internet, which makes running the company much more efficient
Records kept as electronic files are much easier to store than traditional paper records, but they require equally careful protection. The computer storing company document files should be protected against viruses and all kinds of threats related to data loss.
Backup copies of company documents must be made systematically on media resistant to threats, so that the data on them lasts for the required archiving period (Article 71 section 2 of the Accounting Act). For this purpose, it is worth using licensed accounting software equipped with a range of tested security features.
- Choose suitable software for electronic archiving
- Ensure regular backups
- Protect the system against viruses and attacks
- Use media that preserve the data in a durable and unaltered form
- Make sure documents can be reproduced as printouts
A manufacturing company kept paper documents for 15 years, taking up an entire office room. After switching to electronic archiving, it saved not only space but also over PLN 8 thousand a year on the costs of storing and managing documents.
Electronic archiving of accounting vouchers requires the use of electronic data carriers that preserve the content of the vouchers in a durable and unaltered form, and the ability to reproduce the documents as printouts. A condition for using this method is having the right equipment and software
The content of accounting vouchers can be transferred to electronic data carriers that preserve the content in a durable and unaltered form. A condition for using this storage method is having devices that make it possible to reproduce the vouchers as printouts, so that the documents can be made available to inspection authorities in traditional form; the printout is evidence equivalent to the accounting voucher (Article 73 section 2 of the Accounting Act).
Documents that can be archived electronically
The Accounting Act sets out which documents can be stored electronically. Accounting books may take the form of data sets recorded on electronic data carriers (Article 72), and the content of accounting vouchers can be transferred to such carriers – except for documents concerning the transfer of property rights to real estate, entrusting responsibility for assets, significant contracts and other important documents specified by the head of the entity (Article 73 section 2).
If all of the company's accounting is kept on a computer using dedicated accounting software, it can be stored and archived in this way. This solution fully integrates accounting processes with the archiving system, which makes document management much more efficient.
Accounting books and accounting vouchers can be archived electronically, except for, among others, documents concerning real estate and significant contracts. The conditions are the safeguards set out in Article 71 section 2 of the Accounting Act and the ability to reproduce vouchers as printouts
The content of vouchers such as cash documents, bank statements or posting orders can also be transferred to electronic data carriers, and after the financial statements are approved, the accounting books and statements are kept in a set order (Article 73 section 3). This process must follow defined procedures that ensure the integrity and authenticity of the documents.
All company documents originally created in electronic form should also be kept in that form. This means that if a payer registered with ZUS electronically via the internet, it must also keep the confirmation of that registration in electronic form.
Documents originally created in electronic form must be kept in the same form. This applies, among others, to electronic registrations with ZUS, tax returns filed online and other official documents generated electronically
This rule is key to keeping the archiving system consistent and allowing inspection authorities to fully verify documents. Business owners must provide suitable systems for storing electronic documents that keep them available for the required archiving period.
