Retention
The question sounds like it has one number for an answer. It does not: in Austria the period depends on what kind of record is in front of you.
As of: 06.09.2026
These periods are what the law says. They are not a Vaultivo recommendation and not advice from an accountant; they are what applies in Austria to that kind of record.
| Kind of record | Period | Basis |
|---|---|---|
| Books, inventories, annual accounts | 7 years | UGB § 212 · BAO § 132 |
| Vouchers and invoices | 7 years | BAO § 132 · UGB § 212 |
| Business correspondence, received and sent | 7 years | UGB § 212 |
| Records concerning real property | 22 years | UStG 1994 § 18 Abs 10 |
That is the good news, and it is why the table above is so short: 7 years cover the books, the vouchers and the business correspondence alike. You do not have to look up a different period for an incoming invoice than for the annual accounts.
The period is written in two places and both say the same thing. Commercial law binds you as a business, tax law binds you as a taxpayer. Anyone who is both, and you are, satisfies both with 7 years.
Where a record concerns real property, the period is not 7 years but 22. The VAT act names that number explicitly, and it is not a rounding: it follows the long input-tax adjustment period for property.
In practice: invoices for a conversion, for a refurbishment or for the purchase itself do not belong in the same pile as everything else. They outlive it by more than a decade.
UStG 1994 § 18 Abs 10
When a document is archived, Vaultivo sets a retention date. It is derived from the document type and from your registered seat, and the basis is shown beside it so you do not have to look it up.
You can change the date at any time. Every change is recorded permanently, with the previous and the new value. What has to be kept, and for how long, is your decision.
This text covers the general retention periods for the records of a business. It is not tax advice and does not replace any.
Not covered here, among others: periods for personnel records and payroll accounts, retention connected with customs and excise duties, and anything a contract or a grant award adds on top. You can record any of those periods in Vaultivo; what Vaultivo cannot do is suggest them.
And a period can extend itself without you doing anything. When that happens is the subject of the next piece.