Accounting
Digital Archiving of Accounting Documents: What the Law Really Requires
· 3 min read
Paper ring binders have long ceased to be mandatory. Here is an overview of the legal rules for the electronic archiving of accounting documents and the statutory retention periods you must observe in Czechia.
An electronic document is fully valid legally
Both the Zákon o účetnictví (Accounting Act) and the Zákon o DPH (VAT Act) allow documents to be retained electronically, provided that the authenticity of origin, integrity of content, and legibility are guaranteed throughout the entire archiving period.
How long documents must be retained
Accounting documents must be archived for 5 years, tax documents for VAT purposes for 10 years, and payroll sheets for 30 to 45 years. Shredding or deleting documents before the statutory period expires is a violation of the law.
Practical setup for a small business
A secure cloud storage solution with a clear folder structure, regular backups, and controlled access is sufficient. For our clients, archiving runs automatically within the accounting system, including secure backups in an EU data centre.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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