France releases guidance on extended tax record retention period

27 August 2026

The French authorities have released guidance confirming that the general retention period for tax records will increase from six to ten years. The change applies to documents whose existing retention period expires after 1 January 2027.

The extended period covers books, registers, invoices and supporting documents that may be requested during a French tax audit, including evidence supporting input VAT deductions and reliable audit trails. Electronic records must remain available in electronic form throughout the retention period.

Importantly, the change is not limited to documents created from 2027. Earlier records may also need to be retained for ten years if their previous six-year retention period expires after 1 January 2027. The retention period generally runs from the date of the last entry in the relevant book or register, or the date on which the document was created.

The change is also relevant to non-resident companies required to maintain records for French VAT purposes. Affected businesses should review their document-retention policies and ensure that invoices, accounting records and supporting VAT evidence remain accessible throughout the extended ten-year period.