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Documents comptables archivés = poubelle ?

Documents comptables archivés = poubelle ?

Documents comptables archivés = poubelle ? 150 150 admin

Pour libérer de l’espace dans ses locaux, le dirigeant d’une PME décide de faire un grand tri dans ses archives. Il prévoit de détruire toutes les factures, déclarations fiscales, relevés bancaires et pièces comptables datant de plus de 6 ans, convaincu qu’il n’est plus tenu de les conserver.

Mais est-ce possible ?

La bonne réponse est…
Non

La durée minimale de conservation des livres comptables, factures, déclarations fiscales, relevés bancaires et, plus largement, de tous les documents susceptibles d’être demandés par l’administration fiscale est désormais portée à 10 ans (contre 6 ans auparavant).

En pratique, avant de faire le tri dans leurs archives, les entreprises doivent donc vérifier que les documents concernés ne sont pas soumis à cette nouvelle durée de conservation. Cette règle s’applique aux documents dont le délai de conservation expire après le 1er janvier 2027. Ainsi, détruire systématiquement des documents âgés de plus de 6 ans pourrait empêcher l’entreprise de justifier sa situation en cas de contrôle fiscal.