Commission Implementing Regulation (EU) No 908/2014 Article 43

Access to commercial documents

Article 43

Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. Member States may prescribe a longer period for the retention of these documents.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 43 of Commission Implementing Regulation (EU) No 908/2014 (LawPlayer, data as of 2026-07-04)

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