Documents
How long to keep invoices and receipts, and when a scan is enough (Slovakia and Czechia)
Retention periods for invoices, receipts and accounting documents in Slovakia and Czechia, when a scan replaces the paper, and what applies to XML e-invoices from 2027.
In short
- In Slovakia you keep invoices and accounting documents for 10 years: under the VAT Act from the end of the year they relate to, under the Accounting Act from the end of the year they cover.
- You may transform a paper document into electronic form (a scan) if it stays complete, unchanged, legible and intact. Such a record is then conclusive.
- From 2027 a VAT payer must archive XML e-invoices as XML; a PDF or a printout is not enough.
- In Czechia: tax documents 10 years (VAT Act), accounting documents 5 years (Accounting Act); the longer period governs.
Binders of invoices take up space, thermal receipts fade and e-invoicing adds XML files. How long must you keep documents, can you throw the paper away after scanning, and what changes from 2027? An overview under Slovak and Czech law.
Retention periods in Slovakia
| What | How long | Under |
|---|---|---|
| Invoices (issued and received) and receipts as simplified invoices | 10 years from the end of the calendar year they relate to | §76 VAT Act |
| Invoices for capital goods | until the end of the input-VAT adjustment period | §76 VAT Act |
| Accounting documents, books, depreciation plans | 10 years from the end of the year they cover | §35 Accounting Act |
| Financial statements and annual report | 10 years | §35 Accounting Act |
| XML e-invoices (VAT payers, from 2027) | 10 years, in the original XML | §85o(15) VAT Act |
For the whole period you must ensure the authenticity of origin, integrity of content and legibility of the document (§31(3) Accounting Act, §71 VAT Act). Under the VAT Act, authenticity and integrity can be ensured by business-process controls, a qualified electronic signature, EDI or other means.
Can you throw away the paper after scanning?
Section 33 of the Slovak Accounting Act allows transforming an accounting record, changing its form from paper to electronic (by certified conversion or by scanning). The scan must keep:
- the completeness and content of the original,
- visual match with the original,
- legibility of the whole document,
- integrity for the whole retention period.
A record transformed this way is conclusive, and the original paper record need not be produced (§33(7)). According to the Financial Administration’s manual, the form of storage doesn’t change after 2027 either: you can keep a paper invoice electronically and vice versa.
Before shredding originals, agree the process with your accountant: who scans, at what resolution, where the files go, how you prevent changes and how you keep backups for ten years.
Receipts on thermal paper
Thermal paper fades in heat and light, often within months, and your VAT deduction fades with it. Photograph or scan a receipt right after the purchase and keep the scan like any invoice. When a receipt is enough to deduct VAT is explained in eKasa receipts and VAT deduction.
Retention periods in Czechia
| What | How long | Under |
|---|---|---|
| Tax documents (invoices) | 10 years from the end of the tax period of the supply | §35 VAT Act |
| Accounting documents, books | 5 years from the end of the accounting period | §31 Accounting Act |
| Financial statements and annual report | 10 years | §31 Accounting Act |
For a VAT payer’s invoices the longer ten-year period therefore governs. The Czech VAT Act allows converting documents from paper to electronic and back (§35a) if the data proving authenticity and integrity is kept; the Accounting Act (§33(3)) requires the converted record to have identical content.
Archiving without binders
- One place for all documents. Invoices from e-mail, receipts from your wallet and XML from your access point should end up in the same place.
- Keep the original file. For PDFs and XML keep what you received, not a conversion.
- Back it up. Ten years outlast an ordinary disk or subscription.
- Link the document to its booking. In an audit you must quickly find the document behind every booked expense.
FinSuite attaches the PDF or photo to the expense it saves in your software (wherever the software’s interface allows it), so the document and its booking stay together. Ten-year XML archiving remains with you or your access point provider.
Frequently asked questions
How long must I keep invoices in Slovakia?
Ten years from the end of the calendar year they relate to (§76 VAT Act). Accounting documents also ten years under the Accounting Act.
Can I throw away paper invoices after scanning?
The Accounting Act allows transforming a paper record into electronic form if the scan keeps it complete, visually identical, legible and intact; the original then need not be produced. Agree the process with your accountant.
Can I keep an e-invoice as a PDF?
No. A VAT payer must keep an e-invoice received or issued as XML for 10 years, as XML.
How long to keep documents in Czechia?
Tax documents 10 years under the VAT Act, accounting documents 5 years under the Accounting Act. For invoices the longer period governs.
Sources
- Zákon č. 431/2002 Z. z. o účtovníctve, § 31, § 33, § 35 (konsolidované znenie)
- Zákon č. 222/2004 Z. z. o DPH, § 71, § 76, § 85o (konsolidované znenie)
- Finančná správa SR: Otázky a odpovede k e-faktúre, informácia 9/DPH/2025/IM (aktualizácia 27. 10. 2026)
- Finančná správa SR: Manuál k elektronickej fakturácii pre podnikateľov (26. 8. 2026)
- Zákon č. 235/2004 Sb. o dani z přidané hodnoty, § 35, § 35a
- Zákon č. 563/1991 Sb. o účetnictví, § 31, § 33