Electronic Archiving of Accounting Documents 

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In the digital age, it is no longer required to maintain and store accounting documents in physical form. The electronic archiving of accounting and tax documents is now a common practice; however, it must comply with legal requirements. This article provides an overview of current legislation and is intended for accountants, representatives of all types of accounting entities, and the general public. 

Conditions for Electronic Archiving 

Electronic archiving serves as a fully-fledged alternative to paper-based accounting, provided it meets specific conditions established by law. Key regulations include the Act on Accounting No. 563/1991 Sb., the Value Added Tax Act No. 235/2004 Sb., the Act on Archiving and File Service No. 499/2004 Sb., and Decree No. 259/2012 Sb. on details of the performance of file service. Archiving in electronic form will be in compliance with valid legislation if the following points are ensured: 

  • Authenticity of origin – The document genuinely originates from the given entity and is secured, for example, with an electronic signature and a time stamp. In the case of legal entities, an electronic seal can be added to ensure both the certainty of origin and the integrity of the document. 
  • Immutability of content – The document must not be retroactively modifiable. 
  • Legibility throughout the archiving period – Suitable formats include PDF/A (the official archiving version of the PDF format defined by ISO standards). 
  • In the case of a public originator (veřejnoprávní původce) (e.g., municipalities, certain types of school facilities), traceability and document description are required – documents must be provided with metadata according to Act No. 197/2024 Sb. 
  • Machine readability – Scanned documents should contain a so-called OCR layer (recognized text). 

Statutory Archiving Periods 

The Act on Accounting and other regulations establish various periods for which documents must be archived. Accounting documents, books, and records must be preserved for at least 5 years. A 10-year interval is designated for tax documents, financial statements, or annual reports. The longest period, up to 45 years, applies to the archiving of payroll accounting records, such as payroll sheets and pension insurance record sheets. Since these periods apply to all types of documents, including those in electronic form, the methods of electronic archiving described above must be carefully observed. Furthermore, it is advisable to create internal directives governing the digitalization and archiving process and to utilize secured cloud storage with sufficient backup capacities. 

File Service (Spisová služba): Specifics for Certain Non-Profit Organizations 

The amendment to the Act on Archiving and File Service brings fundamental changes to how authorities, schools, municipalities, and other organizations handle documents. According to the amendment to Act No. 499/2004 Sb., from January 1st, 2027, so-called public originators (veřejnoprávní původci) must use an attested eSSL (electronic file service system) meeting the criteria set by the National Archive. These originators include, for example, regions, municipalities, authorities, contributory organizations (příspěvkové organizace), health insurance companies, and schools (with the exception of kindergartens). These originators are newly obliged to manage complete documentation—meaning receipt, registration, processing, and disposal proceedings (skartační řízení)—electronically. This is intended to ensure the legibility, authenticity, and integrity of documents throughout their entire lifecycle. The goal of this change is to streamline document management and ensure safe storage in a digital environment. The postponement of the system’s introduction by one year (originally planned for January 1st, 2026) allows institutions to better prepare. 

 

Before implementing eSSL, an organization should evaluate whether it truly falls into the category of public originators, as defined by § 3 Para. 1 of Act No. 499/2004 Sb. Above all, it must be borne in mind that in the case of schools, the identity of their founder is irrelevant. If an organization is required to maintain eSSL, it is appropriate to begin selecting an attested system in a timely manner, as its deployment can take several months. 

We Are Happy to Help with the Digitalization of Accounting Documents 

Current times place high demands on digitalization, which is becoming a common part of work in the business, non-profit, and state spheres. Therefore, the correct setting of internal processes for electronic forms of accounting documents contributes to more efficient work, and not only for accountants. If you are unsure about the digitalization of accounting documents, we will gladly help you or handle the entire process for you.