Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
According to the Polish Accounting Act, companies are obliged to keep accounting documents such as receipts and invoices.
According to art. 73 of the Act, accounting documents such as receipts can be transferred and stored in digital format. Some relevant requirements apply for electronic storage:
- The company should have equipment that allows for the reproduction of the documents in the form of a printout, in case this is requested.
- The documents should be protected against various threats, such as access by unauthorised people, damage or destruction of the documents and changes to the documents (e.g. backup copies and secure data carrier).
- The documents should also be properly organised.
Accounting documents such as receipts should be stored for** 5 years**, counted from the beginning of the year following the financial year to which the documents relate.
Last changed 2026-01-26