Date source: 2026-06-25
Combat against social and tax fraud
Extension of the retention period for tax documents Published on June 26, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)
The law against social and tax fraud increases the retention period for documents during a tax audit. Explanation.
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The law against social and tax fraud extends the obligation to retain documents for tax audits to 10 years. Previously, this period was set at 6 years.
The goal of this major change is to facilitate the implementation of tax audits by aligning the retention period with the right of recovery: titleContent of the administration.
This measure will apply to documents and pieces whose retention period expires after January 1, 2027.
The retention period for tax documents begins at:
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the last operation mentioned in the books or registers;
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the date on which the documents or pieces were established.
Legal Texts and References
See Also
The administration is given the possibility to correct omissions and errors found in tax matters (basis, collection, calculation of the amount)
Source: Service-Public professionals