What are the retention periods for an association's documents?
Verified 12 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
An association must keep certain documents to prove the existence of a right or obligation. Retention periods vary depending on the nature of the records.
Documents can be kept in paper or digital format. Digital preservation must ensure the integrity, legibility and security of documents throughout the retention period.
Please note
The following list is indicative and may vary depending on the situation of the association.
The association must set up an organization to keep its documents in good conditions. In particular, it may define retention periods, classify documents and provide for their archiving.
Failure to retain may lead to difficulties in proving a right or obligation. It may also expose the association to sanctions, in particular in the event of fiscal or social control.
The documents concerning the creation of the association are as follows:
- Declaration of the association (copy of the file filed in the prefecture)
- Receipt of declaration
- Copy of the application for inclusion in the register of company associations and foundations (JOAFE)
- Extract from the JOAFE in which the statement was published (release witness)
- Statutes modified in chronological order
- Internal Regulations modified in chronological order.
They must be kept for the entire period of existence of the association.
However, it is advisable to keep them unlimited. These documents may be useful even after the dissolution of the association.
Documents relating to members of the association (register of members, contributions, correspondence) may be kept for the duration of the membership.
After the resignation or removal of a member, the information concerning him (surname, first name, address, contact details) must not be kept beyond the time necessary for the management of the relationship or compliance with legal obligations.
A retention period of 5 years after the end of the membership may be applied when it is necessary to retain this information for evidentiary reasons (e.g. in case of dispute).
The data can be stored longer only if the data subject has given his express consent. This agreement must be free, specific and clearly expressed.
At the end of the applicable deadlines, the data must be deleted or anonymised.
The documents concerning the functioning of the association are as follows:
- Convening of the general meeting
- Margin Sheets, Powers
- Minutes of meetings
- Summary of activities
- Reports of the External Auditor.
They are to be kept minimum 5 years.
The financial documents are as follows:
- Annual accounts
- Books of account
- Supporting documents.
They must be kept minimum 10 years .
Documents justifying the tax obligations of the association must be kept for at least 6 years.
These include tax returns, proof of taxes (including VAT where applicable) and any document to verify the association's situation with regard to the tax administration.
Duplicate receipts issued to eligible donors must also be retained during this period.
This period shall run from the last transaction mentioned on the documents or from the tax year concerned.
Document Type | Shelf life |
|---|---|
Pay slip (double paper or electronic) | 5 years |
Single register of staff | 5 years from the employee's departure |
Document concerning employment contracts, salaries, bonuses, allowances, balances of any account, pension plans... | 5 years |
Document on payroll taxes and payroll taxes | 3 years |
Accounting for employee hours, standby hours and compensation | 1 year |
Declaration of {tilde over (a)} to the CPAM: titleContent | 5 years |
Document Type | Shelf life |
|---|---|
Title deeds and deeds of sale | Duration of the association. It is advisable to keep them indefinitely. |
Lease agreements, inventory, rent receipts | Contract duration + 5 years |
Insurance contract | Contract duration + 2 years |
Gas and electricity bills | 2 years |
Water invoices |
|
Telephone bills (fixed and mobile) and internet | 1 year |
The documents related to the grants are as follows:
- Grant Agreements
- Proof of use of funds
- Financial reporting.
They are to be kept for at least 10 years.
Information to remember
Certain documents must be kept for an unlimited period of time, in particular those relating to the creation of the association.
Personal data must be deleted or anonymised after the applicable deadlines.
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