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European E-Invoicing Guide for SMEs Figure 4.2 - Country specific requirements for e-Archiving in Europe Storage period (years) required Archiving in another EU country accepted Archiving outside the EU accepted Notification to tax authorities required for storage outside your country Austria 7 Yes Yes No Belgium 7 Yes No Yes Denmark 5 Yes (MA) 3 Yes Estonia 7 Yes Yes Yes Finland 6 Yes Yes 4 Yes 6 France 6 Yes No Yes UK 6 Yes Yes No Greece 5 Yes Yes 5 Yes Italy 10 1 Yes No Yes The Netherlands 7 Yes Yes No Portugal 10 Yes Yes Yes Slovak Republic 10 Yes Yes No Sweden 10 Yes (MA) Yes Switzerland 10 Yes 2 Yes No Hungary 10 Yes (MA) Yes Germany 10 Yes No Yes Latvia 10 No No No Ireland 6 Yes Yes Yes 7 Norway 10 No No N/A Poland 5 Yes No Yes Luxemburg 10 Yes No Yes Slovenia 10 Yes Yes Yes Spain 6 Yes Yes Yes 8 1 In Italy, e-Invoices must be stored within 15 days from their issuance / receipt, by the issuer and receiver respectively. 2 For electronic invoices, storage abroad is allowed if the invoices can be accessed from Switzerland. 3 Storage is only permitted within the EU and in countries with which Denmark has legal instruments relating to mutual assistance, i.e. Norway, Iceland, Greenland and the Faeroe Islands. 4 Temporary storage is possible in an EEA or OECD country without a permission. For other countries a permission issued by the Accounting Board is needed. 5 All invoices stored in a country with which no mutual assistance exists, must also be stored by the taxable person in Greece (electronically, or on paper). 6 If the invoices are taken temporarily to a non-EEA or non-OECD country, a permission is needed. 7 In Ireland, Revenue approval required in countries with which no legal instrument exists relating to mutual assistance. 8 Prior authorization from the Authorities in Spain is required In case of invoices stored in a third country with which no legal instrument exists relating to mutual assistance, 45 LEGAL COMPLIANCE
European E-Invoicing Guide for SMEs Country specific requirements for e-Archiving: Terminology Term Description Storage period (years) required Mandatory period of time (years) that invoices need to be stored. Archiving in another EU country Archiving e-Invoices in another EU country is allowed. Archiving outside the EU Archiving e-Invoices outside the EU is allowed. Notification to authorities for storage outside your country Requirement to notify national authorities when e-Invoices are archived outside the national territory. MA Mutual Assistance. The aim of mutual assistance is to improve administrative cooperation between Member States. Storage of e- Invoices in another country is allowed where a Mutual Assistance treaty is established with the other country. N/A Not applicable. 46 LEGAL COMPLIANCE
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European E-Invoicing Guide for SMEs
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Page 9 and 10: Section One Introduction to e-Invoi
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Page 43 and 44: Section Four Legal Compliance
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Page 59 and 60: Section Five Standards
Page 65 and 66: Annexes
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Page 79 and 80: CBI CONSORTIUM - CUSTOMER TO BUSINE
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