Every business owner in Poland has to keep company records for a period set by law. It is one of the most important aspects of running a business, and it often raises doubts and questions. Mishandling documents can lead to serious financial and legal consequences.
The law clearly sets out how long particular types of business documents must be kept. Depending on the type of records – whether they concern the tax office (urząd skarbowy), the owner's ZUS (Social Insurance Institution) contributions or the employees' ZUS – different retention periods apply. Knowing these rules lets you safely get rid of documents you no longer need and keep your company archive in order.
Documents for the tax office must be kept until the tax liability becomes time-barred, which as a rule means 5 years from the end of the calendar year in which the tax payment deadline passed (Article 86 § 1 and Article 70 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)). Because tax for a given year is usually paid in the following year, in practice this means about 6 years from the end of the year the documents relate to. Missing documents can lead, among other things, to the tax base being estimated by the authority and to liability under the Fiscal Penal Code
Mandatory retention periods for tax documents
Tax records are the foundation of every properly run business. The legislator has imposed detailed obligations on business owners regarding the retention of the various documents related to tax settlements. Knowing these rules is key to managing your company archive safely.
The basic retention period for tax office documents is 5 years, counted from the end of the calendar year in which the tax payment deadline passed (Article 70 § 1 of the Tax Ordinance Act). In practice, documents relating to a given year are usually kept for about 6 years from its end. This legal mechanism is meant to give the tax authorities the opportunity to carry out audits and verify that returns were correct.
In 2026, business owners can dispose of records relating to taxes whose payment deadline passed in 2020 or earlier – for example PIT (personal income tax) for 2019 (payment deadline 30 April 2020) or VAT for December 2019 (payment deadline 27 January 2020) – provided that no circumstances extending the retention period have occurred. Records for 2020, for which the income tax payment deadline passed on 30 April 2021, must be kept until the end of 2026, as must VAT documents for December 2020 (payment deadline 25 January 2021).
The KPiR (tax revenue and expense ledger) and the revenue records kept by flat-rate taxpayers are the core settlement documents for business owners. They must be kept until the tax liability becomes time-barred, together with all source documents. Losing these documents may make it impossible to settle correctly with the tax office
The most important tax documents that must be kept until the limitation period expires (as a rule 5 years from the end of the year in which the tax payment deadline passed) include:
- The KPiR ledger and the revenue records (ewidencja przychodów)
- VAT purchase and sales registers
- Accounting evidence: invoices, bills, internal evidence documents
- Other documents confirming business revenue and costs
- Records of fixed assets, low-value equipment and vehicle mileage
- VAT returns (since 2020 JPK_V7 files – VAT return with records, SAF-T file) and annual PIT returns
Each of these documents plays an important role in the tax settlement system. Invoices and bills are the basis for settling tax-deductible costs, while VAT registers are needed to settle VAT correctly. Fixed asset records make it possible to check that depreciation write-offs have been calculated correctly.
VAT registers must include all purchase and sales invoices together with correctly calculated tax. Incomplete VAT records may lead to refusal of input VAT deduction and additional financial penalties. Invoices must be stored in a way that ensures they can be easily found and that their authenticity of origin, integrity of content and legibility are preserved, and the tax authority must be given immediate access to them on request (Articles 112 and 112a of the VAT Act). Invoices issued in KSeF (National e-Invoicing System) are stored in that system for 10 years from the end of the year of issue (Article 112aa of the VAT Act)
Pay particular attention to internal documents, which are often overlooked when archiving. Internal evidence such as posting instructions, error corrections or settlement documents is subject to the same retention period. These documents are just as important as external invoices, because they make it possible to fully reconstruct the company's business transactions.
ZUS records – retention rules
Records relating to ZUS form a separate category of business documents with their own retention rules. The requirements differ depending on whether the documents concern the business owner as a contribution payer or the owner's employees.
The contribution payer keeps copies of ZUS DRA settlement declarations, personal monthly reports and correction documents for 5 years from the date they were sent to ZUS (Article 47(3c) of the Social Insurance System Act). For registration forms such as ZUS ZUA and ZUS ZWUA, the Act does not set a separate period – it is worth keeping them for at least as long. This rule applies to documents submitted after 1 January 2012. Earlier documents were subject to different retention rules.
In 2026, business owners can dispose of copies of ZUS documents concerning the business owner that were sent to ZUS up to 2021 – each one after 5 years from the date it was sent. For example, a copy of a ZUS DRA sent on 15 December 2021 must be kept until 15 December 2026. This schedule allows you to clear out your company archive systematically.
The ZUS ZUA form is used to register for social insurance and health insurance, while ZUS ZWUA is used to deregister from that insurance. ZUS DRA is the settlement declaration for social insurance contributions. All these documents are essential to prove that your settlements with ZUS were correct
Storing ZUS documents requires particular care. Documents must be kept in a way that ensures their legibility and integrity throughout the required period. It is advisable to keep a register of ZUS documents showing the dates of issue and submission, which makes it easier to monitor retention deadlines.
It is also important to keep evidence that documents were submitted to ZUS. Receipts, copies of documents stamped by ZUS or printouts from the electronic system prove that you have properly fulfilled your obligations towards ZUS. These documents are also subject to the 5-year retention period.
Circumstances that extend the retention period
The basic retention periods may be extended in certain legal situations. Business owners need to be aware of these circumstances, because destroying documents too early may have serious legal and financial consequences.
Under Article 70 of the Tax Ordinance Act, the limitation period may fail to start, be suspended or be interrupted. Because documents are kept until the limitation period expires (Article 86 § 1), their retention period is then extended accordingly. The mere opening of tax proceedings or a tax audit does not suspend the limitation period.
- Initiation of proceedings for a fiscal offence or petty fiscal offence of which the taxpayer has been notified (Article 70 § 6 point 1)
- Filing a complaint with an administrative court against a decision concerning the liability (Article 70 § 6 point 2)
- Service of a decision accepting security or of a security order (Article 70 § 6 point 4)
- A decision deferring the tax payment deadline or spreading the tax into instalments (Article 70 § 2 point 1)
- Declaration of bankruptcy (Article 70 § 3)
- Application of an enforcement measure of which the taxpayer has been notified (Article 70 § 4)
The situations in points 1–4 suspend the limitation period, while those in points 5–6 interrupt it – after an interruption the period starts running again from the beginning. Business owners should not dispose of records that may be needed in proceedings, even if the basic 5-year period has already expired.
Tax proceedings may be opened even several years after a tax return was filed – up to the end of the limitation period. If the taxpayer has been notified that fiscal penal proceedings have been initiated in a case concerning the 2020 settlements, the limitation period is suspended and the documents for that period must be kept correspondingly longer. Destroying documents requested by the person carrying out an audit may be treated as obstructing the audit (Article 83 § 1 of the Fiscal Penal Code)
Pay particular attention to situations in which you receive a letter from the tax office asking for explanations or documents. A request made as part of verification activities (Article 272 of the Tax Ordinance Act) is not yet tax proceedings and does not in itself extend the limitation period, but it is worth keeping the documents it concerns until the matter is closed.
Businesses operating in sectors particularly exposed to tax audits should consider voluntarily extending their retention periods. This applies especially to companies with extensive trading, service or import-export activities.
Consequences of failing to meet archiving obligations
Failing to meet the obligations related to keeping company records can have serious financial and legal consequences. The legislator has provided for severe penalties for breaching these rules, which can significantly affect a company's financial situation.
The basic sanction for failing to keep company records is a fine. For a fiscal offence, the Fiscal Penal Code expresses it in daily rates (for example up to 240 daily rates for not keeping a ledger, up to 720 daily rates for destroying ledgers or documents requested during an audit), so it can far exceed several tens of thousands of złoty. The amount depends on the type of breach, the offender's situation and the extent to which the authorities' audit activities were obstructed.
| Type of breach | Penalty | Additional consequences | Legal basis |
|---|---|---|---|
| Missing accounting documents | Up to 240 daily rates (not keeping a ledger) | Costs disallowed | Fiscal Penal Code (Article 60) |
| Not keeping VAT records | Up to 240 daily rates (VAT records are a ledger under the KKS) | No VAT deduction without an invoice | Fiscal Penal Code (Article 60) |
| Missing ZUS documents | Up to PLN 46,000 | Additional contributions | Social Insurance System Act (Article 98) |
| Failure to present ledgers and documents | Disciplinary fine of up to PLN 3,800 in 2026 (from 1 January 2027 up to PLN 3,900) | Estimated tax base | Tax Ordinance Act (Article 262) |
Apart from fines, missing records can lead to tax-deductible costs being disallowed. The tax office may challenge costs for which the business owner cannot present proper source documents. This can significantly increase the tax base and result in higher tax to pay together with default interest.
The tax office determines the tax base by estimation if there are no tax ledgers or other data needed to determine it (Article 23 § 1 of the Tax Ordinance Act). An estimate is often unfavourable for the business owner and leads to higher tax liabilities than the actual ones. Without proper records it is also difficult to challenge such an estimate effectively in an appeal
During a ZUS audit, missing records may result in additional contributions being charged together with default interest. ZUS may also question the correctness of employee registrations or of the contribution base, which leads to additional financial burdens.
The consequences can be particularly severe in fiscal penal proceedings. Deliberately destroying documents or obstructing an audit may be treated as a fiscal offence punishable by imprisonment. In such cases the business owner may bear not only financial but also criminal liability.
Example: A trading company destroyed its 2018 accounting documents at the beginning of 2024, assuming that the 5-year retention period had passed. However, income tax for 2018 was payable in 2019, so the liability only became time-barred at the end of 2024. In June 2024 the tax office opened tax proceedings concerning the 2018 settlements. The missing documents led the office to estimate the tax base, which increased the tax liabilities by PLN 150,000, payable together with default interest.
Rules for destroying documents safely
Destroying company documents requires particular care and following specific procedures. It is not enough to make sure that the required retention period has passed – the business owner must also take care of data security and the protection of confidential information.
Before destroying documents, carefully verify the retention periods. It is advisable to set up a document register showing the dates of issue and submission and the planned destruction date. Such a register allows you to manage the company archive systematically and safely.
The verification process should include:
- Checking the date the document was issued
- Determining the applicable retention period
- Checking that no proceedings extending the period are under way
- Confirming that there are no other legal circumstances
- Documenting the verification process
Pay particular attention to documents containing personal data of customers, business partners or employees. Under the GDPR (RODO), such documents must be destroyed in a way that makes it impossible to reconstruct the information they contain. It is advisable to use professional document destruction services or specialist shredders.
Documents containing personal data are subject to special destruction rules under the GDPR. The business owner must ensure that personal information is irreversibly destroyed and cannot be reconstructed. Improper destruction of documents containing personal data may result in GDPR fines of up to EUR 20 million
Electronic documents require an equally careful approach to destruction. Simply deleting files from a hard drive does not guarantee that they are irreversibly destroyed. It is advisable to use specialist secure data erasure software or to physically destroy the storage media.
It is also worth considering digitising documents before destroying them. Although scanned copies will not replace originals during an audit, they can serve as an additional safeguard and make historical information easier to access. Digitisation is particularly useful for documents that may matter for future business analyses.
Employee and HR records
Employee records form a separate category of company documents with their own retention rules. Labour law and social insurance rules impose detailed obligations on employers regarding the retention of the various documents related to employment.
The basic employee document is the employee's personal file. For employees hired from 1 January 2019, employee records are kept for the period of employment and 10 years from the end of the calendar year in which the employment relationship was terminated or expired (Article 94 point 9b of the Labour Code (Kodeks pracy)). For employment relationships established before 2019, the old period of 50 years from the end of work for the given employer applies; for employees hired in 1999–2018 it is shortened to 10 years from the end of the year in which the employer submitted an information report (ZUS RIA) for the employee – Article 7 of the Act of 10 January 2018 (Journal of Laws (Dz.U.) 2018 item 357). The long retention period results from the need to allow employees to document their periods of employment for pension and disability benefit purposes.
Pay-related documents, including payrolls and pay cards, are kept for 10 years from the end of the calendar year in which an employee registered for insurance after 31 December 2018 stopped working, and for those registered earlier – 50 years from the end of work, unless an information report was submitted (Article 125a(4)–(4b) of the Act on Pensions and Disability Benefits from the Social Insurance Fund (FUS)). Copies of employment certificates (świadectwo pracy) form part of the personal file. These documents are needed to confirm the amount of pay and the basis for ZUS contributions.
Employees' personal files contain the most important employment documents, including employment contracts, employment certificates, training documents and performance appraisals. They are kept for 10 years from the end of the year in which employment ended (employees hired from 2019) or 50 years (earlier employment relationships without an information report), which reflects the need to protect employees' pension rights. Losing personal files may prevent an employee from documenting their length of service
Documents related to occupational health and safety are subject to different retention periods depending on their type. Documents confirming completion of OHS (BHP) training form part of the personal file (part B – § 3 of the regulation on employee records) and are kept together with it, while documentation of accidents at work is kept for 10 years. Documents related to exposure to harmful factors may need to be kept for 40 years.
A special category consists of documents related to leave and sick leave. Leave requests belong to the records on matters related to the employment relationship (§ 6 point 2 of the regulation on employee records) and are kept in the same way as all employee records. Medical certificates (e-ZLA) are the basis for paying sick pay and benefits, so they are kept together with the payroll records. These documents are needed to settle working time and the basis for sickness contributions correctly.
Financial and accounting documents
Financial and accounting records are the foundation of every business. The Accounting Act and other legislation regulate in detail the obligations of businesses regarding the retention of these records.
Accounting books must be kept for at least 5 years, counted from the beginning of the year following the financial year they relate to (Article 74(2) point 1 and (3) of the Accounting Act). Because they are also tax ledgers, the period under Article 86 of the Tax Ordinance Act also applies to them – until the tax liability becomes time-barred. Accounting books include the journal, the general ledger, subsidiary ledgers and trial balances. These documents are the basis for preparing financial statements and tax settlements. We prepare the journal, general ledger and trial balances for clients who use our full accounting service.
Approved annual financial statements are kept for at least 5 years, counted from the beginning of the year following the financial year in which the statements were approved (Article 74(1) of the Accounting Act). This covers balance sheets, profit and loss accounts, statements of changes in equity and cash flow statements.
Source documents are the basis of all accounting entries and must be kept for at least 5 years. They include invoices, bills, bank documents, cash documents and all other documents confirming business transactions. Without these documents it is impossible to keep the accounts properly
Source documents are the largest group of financial documents. They include:
- Sales and purchase invoices
- Bank and cash documents
- Warehouse documents
- Agreements and contracts
- Transport documents
- Posting instructions
As a rule, these documents must be kept for at least 5 years, counted from the beginning of the year following the financial year they relate to (Article 74(2) point 8 and (3) of the Accounting Act). Evidence relating to commercial contracts, loans, credit facilities and assets under construction is kept for 5 years from the beginning of the year following the year in which the transactions were finally settled or became time-barred (Article 74(2) point 4), and for tax purposes the period under Article 86 of the Tax Ordinance Act also applies. They must also be available in a form that allows them to be made available during an accounting or tax audit.
A practical example: A manufacturing company keeps full accounting, and its financial year is the calendar year. In 2026 it may destroy its source documents from 2019: the 5-year period under the Accounting Act (counted from the beginning of 2020) ended at the end of 2024, and the CIT (corporate income tax) liability for 2019, payable in 2020, became time-barred at the end of 2025 – provided that the limitation period has not been suspended or interrupted and the document does not concern a transaction settled later. Before destroying them, the company should check that all financial statements for that period have been approved and properly filed.
Documents relating to fixed assets
Fixed asset records require particular attention because of the long-term nature of these assets. Documents relating to fixed assets often have to be kept for much longer than the standard 5 years, owing to the depreciation and useful life periods of these assets.
Fixed asset acquisition documents, such as purchase invoices, leasing agreements or acceptance reports, confirm the initial value from which depreciation is calculated for years. They are therefore kept for the entire period the fixed asset is used and, after it is liquidated or sold, until the tax liability for the last year in which depreciation write-offs or sale revenue were recognised becomes time-barred (Article 86 § 1 of the Tax Ordinance Act). In practice this can mean retention periods of as much as 15-20 years.
The fixed asset register must contain detailed information on each asset, including the acquisition dates, initial value, depreciation rates applied and depreciation write-offs. As records connected with the tax ledgers, it is subject to the same rule – it is kept until the liabilities for the last year covered by the entries on the given fixed asset become time-barred.
Documents relating to the modernisation and repair of fixed assets are crucial for calculating depreciation correctly. They must be kept for the entire period the fixed asset is used, because they affect its carrying amount. Losing these documents may make it impossible to settle depreciation costs correctly
A special category consists of documents relating to company vehicles. Vehicle mileage records, fuel invoices, repair and servicing invoices must be kept until the limitation period expires – as a rule 5 years from the end of the year in which the tax payment deadline passed. These documents are needed to settle vehicle running costs correctly and to deduct VAT on vehicle expenses.
Fixed asset stocktaking reports must be kept for 5 years, counted from the beginning of the year following the financial year they relate to (Article 74(2) point 7 and (3) of the Accounting Act). These documents confirm the actual state of the company's assets and are essential during accounting audits.
