Forum Su Milena Velba

keep documents in an employer group

The association must maintain a certain number of documents over shorter or longer durations. The following list is not exhaustive.



documents to keep the duration of the life of the association



• The bylaws, as amended, the Rules
• Contact information for elected members (maintained)
• The Register Special or workbook whose dress is required for transcription of statutory changes and changes in the administration of the association
• All receipts declaration, issued by the Magistrates' Court (associations Alsace-Moselle) or by the prefecture (Associations Act 1901) in each filing
• The register of minutes of proceedings of general meetings, board of directors or office, if there
• Copy of the Official Gazette which was published in the declaration of establishment (Associations Act 1901)
• Leases, invoices of work or major repairs


documents to be stored in least 30 years



The membership forms for joining returns to an association to contract and these reports may be evidence of membership in the association in case of dispute. The contract is an act where the evidence is prescribed after a period of 30 years, Section 2262 of the Civil Code.



documents to keep at least 10 years



Article L.123-22 of the Commercial Code states that "... accounting records and supporting documents are retained for 10 years ... .

trade law imposes the obligation to retain for ten years of business books

(journal, book inventories), registry staff whose suits are mandatory (Art. L143-5 of the Labour Code) and all supporting documents.

Bills for work in order to claim the ten-year warranty with the architect, contractor and any person related to the contracting moving works (Art. 1792 and 2270 of the Civil Code and Law No. 78-12 January 4, 1978).



documents to keep at least 6 years



The deadline is 6 years during which the tax authorities have a right to communication:

• All accounting records and statements to the occasion of the association's activities subject to corporation tax, tax notices, the leaves of local taxes
• Strains ticketing, billing, Printing
In case of VAT credit (VAT may be refunded by the State ), the tax can check the financial years since the inception of credit, which may be more than six years.

This retention requirement applies regardless of the medium used for the preservation of records, including when it is magnetic.





documents to keep at least 5 years



• The payroll that must be kept by the employer for 5 years from the date of closing
• Dual payslips
• The rent receipts • Invoices
gas and electricity.


documents to keep at least 3 years



• Invoices •
water and telephone bills
• strains checkbook banking and postal