{"id":255859,"date":"2024-10-17T14:57:28","date_gmt":"2024-10-17T12:57:28","guid":{"rendered":"https:\/\/www.easyap.com\/?p=252181"},"modified":"2026-08-17T15:03:09","modified_gmt":"2026-08-17T13:03:09","slug":"cuanto-tiempo-hay-que-guardar-las-facturas","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/cuanto-tiempo-hay-que-guardar-las-facturas\/","title":{"rendered":"How long should invoices be kept?"},"content":{"rendered":"

Every entrepreneur has wondered <\/span>how long invoices must be kept.<\/b>We are talking about a responsibility for any company or business, as knowing the deadlines and regulations is vital to avoid penalties and problems. However, the answers are complex and varied due to the diversity of laws. In this article, we tell you how long you should keep invoices according to each regulation, what happens if you don’t have the one requested, and how <\/span>e-invoicing<\/b><\/a>, with solutions like <\/span>easyap<\/b>, facilitate legal compliance and optimize your document management.<\/span><\/p>\n

How long must invoices be kept according to Spanish legislation?<\/span><\/h2>\n

The retention of invoices in Spain is regulated by several laws. Each has a different purpose and storage period. Therefore, below, we present the different deadlines established by all current legislation.<\/span><\/p>\n

1. Commercial Code: 6 years<\/span><\/h3>\n

Article 30 of the Commercial Code<\/span>stipulates that companies must keep books, correspondence, documentation, and supporting documents for a minimum period of <\/span><\/a>six years<\/span>. This applies to all accounting records, including issued and received invoices. Thus, any business can justify its operations during that time in an inspection.<\/b>2. Money Laundering Act: 10 years<\/span><\/p>\n

For its part, <\/span><\/h3>\n

Article 25 of Law 10\/2010<\/span>on the prevention of money laundering and terrorist financing requires the retention of documentation for <\/span><\/a>ten years<\/span>. This law is only applicable to companies in the financial sector or those with transactions involving a high risk of money laundering.<\/b>3. General Data Protection Regulation (GDPR)<\/span><\/p>\n

The <\/span><\/h3>\n

GDPR<\/span>does not establish a minimum retention period for invoices, but rather a<\/span><\/a> maximum period.<\/b> This means that data should only be retained as long as necessary for the purposes for which it was collected. <\/b>4. Occupational Risk Prevention Law: 5 years<\/span><\/p>\n

According to the <\/span><\/h3>\n

Seg\u00fan el <\/span>article 23 of the Occupational Risk Prevention Law<\/span><\/a>, documents regarding occupational risk prevention, including invoices related to preventive activities, must be retained for <\/span>five years<\/b>.<\/span><\/p>\n

5. General Tax Law: 4 or 10 years<\/span><\/h3>\n

The <\/span>article 66 of the General Tax Law<\/span><\/a> sets a period of <\/span>four years<\/b> for retaining invoices for tax purposes. However, article 66.bis allows the Administration to initiate procedures for outstanding tax bases to be offset or deductions pending application for <\/span>ten years<\/b>. Therefore, in certain cases, invoices must be retained for a longer period.<\/span><\/p>\n

6. Law on Infractions and Sanctions in the Social Order: 3, 4 and 5 years<\/span><\/h3>\n

According to <\/span>article 4 of the Law on Infractions and Sanctions in the Social Order,<\/span><\/a> the period varies between <\/span>three, four and five years<\/b>, depending on the infraction or the nature of the information. This law is fundamental in labor and social security matters.<\/span><\/p>\n

7. Audit Law: 5 years<\/span><\/h3>\n

Finally, <\/span>article 30 of the Audit Law<\/span><\/a> establishes that audit documentation must be retained for a minimum period of <\/span>five years<\/b>. This includes invoices related to audits and other supporting documents necessary for the reports issued.<\/span><\/p>\n

For all these reasons, and since the Commercial Code sets the period at six years, <\/span>retain documentation for at least six years (for tax purposes, it will be four)<\/b>. The exception will be for companies that have outstanding negative tax bases to offset or deductions pending application. In that case, the period will be ten years. <\/span><\/p>\n

In any case, we summarize all this information in this table: <\/span><\/p>\n\n

Law<\/b>
\nInvoice Retention Period<\/b><\/p>\n

Commercial Code<\/span>
\n6 years<\/span><\/p>\n

Anti-Money Laundering Law<\/span>
\n10 years<\/span><\/p>\n

GDPR<\/span>
\nMaximum necessary<\/span><\/p>\n

Occupational Risk Prevention<\/span>
\n5 years<\/span><\/p>\n

General Tax Law<\/span>
\n4 years (possible extension to 10)<\/span><\/p>\n

Social Infractions and Sanctions<\/span>
\n3, 4 and 5 years<\/span><\/p>\n

Audit Law<\/span>
\n5 years<\/span><\/p>\n<\/table>\n

What happens if I don’t have a requested invoice?<\/span><\/h2>\n

This information is so important because <\/span>if you do not present an invoice when requested, you may face legal consequences and financial penalties.<\/b> These, depending on the nature of the request, can be:<\/span><\/p>\n