Do sole traders in Sweden have to keep receipts for seven years?

Yes. Every natural person running a business is required to keep books, whatever its size, and the same retention period applies. A sole trader's financial year is the calendar year, so receipts from 2026 are kept until 31 December 2033.

Can a Swedish company keep its receipts in a cloud service in another EU country?

Yes, electronic records may be kept in another EU country if the company notifies Skatteverket of where they are kept (Skatteverket advises in writing, at the latest when storage abroad begins), gives Skatteverket and Tullverket immediate electronic access on request, and can print them in Sweden right away (Bookkeeping Act, chapter 7, section 3 a).

Can I throw away paper receipts after scanning them?

In Sweden, yes since 1 July 2024, once the transfer carries no risk that the information is changed or lost. In France, a paper invoice may only be destroyed if the scan meets article A102 B-2 of the tax procedures code; otherwise keep the paper.

Guide

How long do you have to keep receipts? Sweden and France

Last reviewed 8 November 2026

Short answer

In Sweden, keep receipts until the end of the seventh year after the end of the calendar year in which the financial year ended (Bookkeeping Act, chapter 7, section 2): for a financial year ending 31 December 2026, that is until 31 December 2033. In France, keep them ten years from the close of the financial year (Commercial Code, article L123-22); the tax code's own period also becomes ten years on 1 January 2027.

Sweden: the seven-year rule

The Swedish Bookkeeping Act (bokföringslagen, 1999:1078) says accounting records — receipts included — must be kept “until and including the seventh year after the end of the calendar year in which the financial year ended” (chapter 7, section 2). Skatteverket often shortens this to “at least seven years”, but the legal wording runs a little longer.

Every business is covered, whatever its size: a natural person who runs a business is required to keep books for it (chapter 2, section 6). Sole traders (enskild firma) use the calendar year as their financial year, so receipts from 2026 are kept until the end of 2033.

Sweden: paper originals and digital copies

Since 1 July 2024 a paper receipt may be thrown away once it has been transferred to digital form, as long as the transfer — considering the technical methods, organisational measures and other circumstances — carries no risk that the information is changed or lost (chapter 7, section 6, as amended by SFS 2024:342). Before that, the paper had to be kept for about three more years. The seven years then apply to the digital copy.

Records must as a rule be kept in Sweden. Electronic records may be kept in another EU country if three conditions are met (chapter 7, section 3 a):

the company notifies Skatteverket of where they are kept, and of every change (Skatteverket advises doing so in writing, at the latest when storage abroad begins);
Skatteverket and Tullverket can get immediate electronic access to them on request;
they can be printed in Sweden right away.

France: ten years

The Commercial Code says traders' and companies' accounting documents and supporting documents (pièces justificatives) are kept for ten years (article L123-22), in practice counted from the close of the financial year. Micro-entrepreneurs and other self-employed people are also bound by the tax period below.

The tax code (Livre des procédures fiscales, article L102 B) currently asks for six years. Law no. 2026-534 of 25 June 2026 raises it to ten years for documents whose retention period ends after 1 January 2027 — so in practice, keep everything for ten years.

A paper invoice may only be destroyed after scanning if the scan is a compliant copy under article A102 B-2: an identical reproduction with no image processing, kept as PDF with a server seal, digital fingerprint or electronic signature, and timestamped. Without that, keep the paper.

What this means if you use UnReceipt

UnReceipt keeps each receipt's photo as uploaded (large photos are reduced on the phone) or its email as received, and a PDF once the receipt is checked, and stores them in the EU, in Frankfurt, Germany. A Swedish company that keeps its receipts in UnReceipt therefore notifies Skatteverket that its records are stored in Germany, and again if that changes. UnReceipt cannot do this for you: each company notifies for itself.

The duty to keep receipts stays with your company. You can download a ZIP for any month, year or everything at any time, and after you cancel your receipts stay available for 90 days so you can move them to your own archive or your accountant. UnReceipt doesn't produce the certified copy French law asks for, so in France keep your paper originals.

Common questions

Do sole traders in Sweden have to keep receipts for seven years?: Yes. Every natural person running a business is required to keep books, whatever its size, and the same retention period applies. A sole trader's financial year is the calendar year, so receipts from 2026 are kept until 31 December 2033.
Can a Swedish company keep its receipts in a cloud service in another EU country?: Yes, electronic records may be kept in another EU country if the company notifies Skatteverket of where they are kept (Skatteverket advises in writing, at the latest when storage abroad begins), gives Skatteverket and Tullverket immediate electronic access on request, and can print them in Sweden right away (Bookkeeping Act, chapter 7, section 3 a).
Can I throw away paper receipts after scanning them?: In Sweden, yes since 1 July 2024, once the transfer carries no risk that the information is changed or lost. In France, a paper invoice may only be destroyed if the scan meets article A102 B-2 of the tax procedures code; otherwise keep the paper.

Sources

This guide explains the rules in general terms and isn't legal or tax advice. For your own situation, ask your accountant.