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Fight against social and tax fraud
Change in the retention period of tax documents
Publié le 26 juin 2026 - Entreprendre Service Public / (Prime Minister)
The law against social and tax evasion increases the time taken to keep documents in the context of a tax inspection. Explanations.
The law against social and tax fraud 10 years the obligation to keep documents for the purposes of a tax inspection. Previously, this period was set at 6 years.
The objective of this major development is to facilitate the implementation of tax controls by aligning this retention period with that of the right to take back of the administration.
This measure will be applicable to documents and documents whose retention period expires after 1er January 2027.
Reminder
The retention period for tax documents shall start at:
- the last transaction mentioned in the books or records;
- the date on which the documents or exhibits were drawn up.