{"id":6299,"date":"2024-04-12T08:11:20","date_gmt":"2024-04-12T06:11:20","guid":{"rendered":"https:\/\/sndll.info\/?p=6299"},"modified":"2024-04-12T08:11:20","modified_gmt":"2024-04-12T06:11:20","slug":"conservation-des-documents","status":"publish","type":"post","link":"https:\/\/sndll.info\/?p=6299","title":{"rendered":"CONSERVATION DES DOCUMENTS"},"content":{"rendered":"<div id=\"m_8740481442998692171m_4494581313669078750gmail-intro\">\n<p>Une entreprise doit conserver tout document \u00e9mis ou re\u00e7u dans l\u2019exercice de son activit\u00e9 pendant une dur\u00e9e minimale. Ce d\u00e9lai varie selon la nature des papiers et les obligations l\u00e9gales. L\u2019entreprise peut aussi archiver les documents plus longtemps, sauf s\u2019ils contiennent des donn\u00e9es personnelles. Pendant ce d\u00e9lai, l\u2019administration peut mener des contr\u00f4les.<\/p>\n<\/div>\n<div>\n<div>\n<div>\n<div>\n<h2><button id=\"m_8740481442998692171m_4494581313669078750gmail-ui-collapse-n1703a3n5nk4uonmab7b8\" type=\"button\">Document civil et commercial<\/button><\/h2>\n<\/div>\n<div id=\"m_8740481442998692171m_4494581313669078750gmail-fiche-item-1\">\n<div>\n<table>\n<caption>Document civil et commercial<\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Contrat ou convention conclu dans le cadre d\u2019une relation commerciale, correspondance commerciale<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Garantie pour les biens ou services fournis au consommateur<\/td>\n<td colspan=\"1\" rowspan=\"1\">2 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Contrat conclu par voie \u00e9lectronique (\u00e0 partir de\u00a0120\u00a0\u20ac)<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la livraison ou de la prestation<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Contrat d\u2019acquisition ou de cession de biens immobiliers et fonciers<\/td>\n<td colspan=\"1\" rowspan=\"1\">30 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Document bancaire (talon de ch\u00e8que, relev\u00e9 bancaire\u2026)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Document de transport de marchandises<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">D\u00e9claration en douane<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Police d\u2019assurance<\/td>\n<td colspan=\"1\" rowspan=\"1\">2 ans \u00e0 partir de la r\u00e9siliation du contrat<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Document relatif \u00e0 la propri\u00e9t\u00e9 intellectuelle (d\u00e9p\u00f4t de brevet, marque, dessin et mod\u00e8le)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin de la protection<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Dossier d\u2019un avocat<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin du mandat<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<h2><button id=\"m_8740481442998692171m_4494581313669078750gmail-ui-collapse-b9uqjn1harvr7obfyjnqsr\" type=\"button\">Pi\u00e8ce comptable<\/button><\/h2>\n<\/div>\n<div id=\"m_8740481442998692171m_4494581313669078750gmail-fiche-item-2\">\n<div>\n<table>\n<caption>Pi\u00e8ce comptable<\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Livre et registre comptable\u00a0: livre journal, grand livre, livre d\u2019inventaire, etc.<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l\u2019exercice<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Pi\u00e8ce justificative\u00a0: bon de commande, de livraison ou de r\u00e9ception, facture client et fournisseur, etc.<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l\u2019exercice<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<h2><button id=\"m_8740481442998692171m_4494581313669078750gmail-ui-collapse-49byn4s7ds8gf3lk7dqe6h\" type=\"button\">Document fiscal<\/button><\/h2>\n<\/div>\n<div id=\"m_8740481442998692171m_4494581313669078750gmail-fiche-item-3\">\n<p>Les livres, registres, documents ou pi\u00e8ces sur lesquels peuvent s\u2019exercer les droits de communication, d\u2019enqu\u00eate et de contr\u00f4le de l\u2019administration doivent \u00eatre conserv\u00e9s pendant un d\u00e9lai de\u00a06\u00a0ans.<\/p>\n<p>Ce d\u00e9lai commence \u00e0 partir\u00a0:<\/p>\n<ul>\n<li>de la derni\u00e8re op\u00e9ration mentionn\u00e9e sur les livres ou registres,<\/li>\n<li>ou de la date \u00e0 laquelle les documents ou pi\u00e8ces ont \u00e9t\u00e9 \u00e9tablis.<\/li>\n<\/ul>\n<p>Exemple\u00a0: les \u00e9l\u00e9ments concernant les revenus de 2014, d\u00e9clar\u00e9s en 2015, doivent \u00eatre conserv\u00e9s jusqu\u2019\u00e0 fin\u00a02020.<\/p>\n<div>\n<table>\n<caption>\u00a0<\/caption>\n<caption>Document fiscal<\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type d\u2019imp\u00f4t<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4t sur le revenu et sur les soci\u00e9t\u00e9s<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">B\u00e9n\u00e9fices industriels et commerciaux (BIC), b\u00e9n\u00e9fices non commerciaux (BNC) et b\u00e9n\u00e9fices agricoles (BA) en r\u00e9gime r\u00e9el<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4ts sur les soci\u00e9t\u00e9s pour l\u2019<abbr title=\"\">EIRL<\/abbr>, des soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (exploitations agricoles, soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Imp\u00f4ts directs locaux (taxes fonci\u00e8res, contribution \u00e0 l\u2019audiovisuel public)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Cotisation fonci\u00e8re des entreprises (<abbr title=\"\">CFE<\/abbr>) et\u00a0<abbr title=\"\">CVAE<\/abbr><\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Taxes sur le chiffre d\u2019affaires (<abbr title=\"\">TVA<\/abbr>\u00a0et taxes assimil\u00e9es, imp\u00f4t sur les spectacles, taxe sur les conventions d\u2019assurance\u2026)<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div>\n<p>\u00a0\u00a0Attention :les d\u00e9lais sont port\u00e9s \u00e0 10 ans en cas d\u2019activit\u00e9 occulte\u00a0(fraude fiscale, travail dissimul\u00e9, absence de d\u00e9claration, activit\u00e9 illicite, par exemple).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<h2><button id=\"m_8740481442998692171m_4494581313669078750gmail-ui-collapse-fc15xdoial4qyuxnuer6x\" type=\"button\">Document social (soci\u00e9t\u00e9 commerciale)<\/button><\/h2>\n<\/div>\n<div id=\"m_8740481442998692171m_4494581313669078750gmail-fiche-item-4\">\n<div>\n<table>\n<caption>Document social<\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Statuts d\u2019une soci\u00e9t\u00e9, d\u2019un\u00a0<abbr title=\"\">GIE<\/abbr>\u00a0ou d\u2019une association (si n\u00e9cessaire, pi\u00e8ce modificative de statuts)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la perte de personnalit\u00e9 morale (ou radiation du\u00a0<abbr title=\"\">RCS<\/abbr>)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Compte annuel (bilan, compte de r\u00e9sultat, annexe\u2026)<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 ans \u00e0 partir de la cl\u00f4ture de l\u2019exercice<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Trait\u00e9 de fusion et autre acte li\u00e9 au fonctionnement de la soci\u00e9t\u00e9 (+ documents de la soci\u00e9t\u00e9 absorb\u00e9e)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u2013 Registre de titres nominatifs&nbsp;<\/p>\n<p>\u2013 Registre des mouvements de titres<\/p>\n<p>\u2013 Ordre de mouvement<\/p>\n<p>\u2013 Registre des proc\u00e8s-verbaux d\u2019assembl\u00e9es et de conseils d\u2019administration<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir de la fin de leur utilisation<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Feuille de pr\u00e9sence et pouvoirs<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Rapport du g\u00e9rant ou du conseil d\u2019administration<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Rapport des commissaires aux comptes<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 derniers exercices<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<h2><button id=\"m_8740481442998692171m_4494581313669078750gmail-ui-collapse-gpvm3zfxyviajv9ysuxgv9\" type=\"button\">Gestion du personnel<\/button><\/h2>\n<\/div>\n<div id=\"m_8740481442998692171m_4494581313669078750gmail-fiche-item-5\">\n<div>\n<table>\n<caption>Gestion du personnel<\/caption>\n<thead>\n<tr>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Type de document<\/th>\n<th colspan=\"1\" rowspan=\"1\" scope=\"col\">Dur\u00e9e de conservation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Bulletin de paie (double papier ou sous forme \u00e9lectronique)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Registre unique du personnel<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans \u00e0 partir du d\u00e9part du salari\u00e9<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Document concernant les contrats de travail, salaires, primes, indemnit\u00e9s, soldes de tout compte, r\u00e9gimes de retraite.<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Document relatif aux charges sociales et \u00e0 la taxe sur les salaires<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Comptabilisation des jours de travail des salari\u00e9s sous convention de forfait<\/td>\n<td colspan=\"1\" rowspan=\"1\">3 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Comptabilisation des horaires des salari\u00e9s, des heures d\u2019astreinte et de leur compensation<\/td>\n<td colspan=\"1\" rowspan=\"1\">1 an<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u2013 Observation ou mise en demeure de l\u2019inspection du travail&nbsp;<\/p>\n<p>\u2013 V\u00e9rification et contr\u00f4le du comit\u00e9 social et \u00e9conomique \u2013 CSE (ex-CHSCT)<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">D\u00e9claration d\u2019accident du travail aupr\u00e8s de la caisse primaire d\u2019assurance maladie<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Ceux qui voudraient le support juridique de ce qui pr\u00e9c\u00e8de\u00a0 (pour leur comptable, leur Conseil,\u00a0 avocat \u2026)\u00a0 le trouveront dans le lien ci-dessous :<\/p>\n<p><a href=\"https:\/\/sndll.info\/wp-content\/uploads\/2020\/08\/BOI-CF-COM-10-10-30-10-20180720.pdf\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/sndll.info\/wp-content\/uploads\/2020\/08\/BOI-CF-COM-10-10-30-10-20180720.pdf&amp;source=gmail&amp;ust=1712988134815000&amp;usg=AOvVaw2UkIM-Bv8A8IBDcfjZAi47\">BOI-CF-COM-10-10-30-10-<wbr \/>20180720<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise doit conserver tout document \u00e9mis ou re\u00e7u dans l\u2019exercice de son activit\u00e9 pendant une dur\u00e9e minimale. Ce d\u00e9lai varie selon la nature des papiers et les obligations l\u00e9gales. L\u2019entreprise peut aussi archiver&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6299"}],"collection":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6299"}],"version-history":[{"count":1,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6299\/revisions"}],"predecessor-version":[{"id":6301,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6299\/revisions\/6301"}],"wp:attachment":[{"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}