Document Archive
Retention periods by document type
Source documents
| Document | Period | Note |
|---|---|---|
| Invoices, acts, bills | 3 роки | From the filing date of the report they appear in |
| Cash orders, receipts | 3 роки | When part of tax control |
| Advance reports w/ docs | 3 роки | Together with supporting receipts |
| Contracts with counterparties | 3 роки* | Practice — keep for full term + 3 years |
Typical tax audit window is 1095 days (≈3 years). Personnel files follow separate archival terms. Rule of thumb: destroy nothing until the tax limitation period plus a spare year has passed.