We keep the source accounting documents for 6 years


Pursuant to Art. 86 § 1 of the Tax Ordinance, taxpayers obliged to keep tax books shall keep them and the related documents until the tax liability expires.

The tax liability expires after 5 years, counting from the end of the calendar year in which the tax payment deadline expired.

In the event of liquidation / dissolution of a legal person or an organizational unit without legal personality, the entity carrying out its liquidation or dissolution shall notify the competent tax authority in writing of the place of storage of tax books and documents related to their keeping. The notification should be made no later than on the last day of the existence of this legal person or organizational unit.

Documents related to keeping tax books, i.e. source documents, can be divided into:

  • external external - received from contractors (e.g. invoices documenting the purchase, bills, corrective invoices, bank statements),
  • external own - provided in the original to contractors (e.g. sales invoices),
  • internal - concerning operations within the unit (including inventory documents).

As a rule, we keep tax books and documents related to their keeping for a period of 5 years. However, the actual storage period is 6 years.


The VAT tax liability for February 2012 expires on March 25, 2012. The liability will therefore expire at the end of 2017.