An invoice from 2026 can sit in email, bookkeeping software and a cloud folder. When the software contract ends, which copy must survive and when does the seven-year clock actually start? The answer depends on the document. Estonia's Accounting Act counts from the financial year in which a transaction was recorded, while the VAT Act gives invoices a separate starting date. A long-term contract may run beyond either.
I am Dmitri Schmidt, CEO of AccRes. This guide uses an ordinary Estonian private limited company with a calendar financial year to show how to date an archive, avoid premature deletion and test a migration to new software. It covers ordinary accounting evidence, not sector-specific files or documents held for an active dispute. Those can require an additional check before deletion.
Start the source-document clock at the financial-year end
Under Accounting Act § 12(1), source documents stay for seven years from the end of the financial year in which their transaction was entered in the accounting register. An invoice date alone does not set this deadline. If the entry belongs to a calendar financial year ending 31 December 2026, preserve the document through 31 December 2033; consider disposal no earlier than 1 January 2034 if no longer rule applies.
Section 12(2) sets seven years from the relevant financial-year end for registers, accounting reports, contracts and other business documents needed to explain transactions during review. Record the posting year alongside each file. A filename showing only the invoice date will not tell a future reviewer which accounting year started the clock.
VAT invoices have a second seven-year clock
A VAT-registered person must keep issued invoice copies and received invoices chronologically for seven years from their issue or receipt under VAT Act § 36(1)(1). Invoice information must remain in its original form. Where an invoice is also an accounting source document, apply both rules and keep it until both periods have ended.
Import customs declarations have another trigger under the same provision: seven years from the start of the calendar year after customs formalities. EMTA guidance explains electronic-invoice preservation and access for the tax authority. Do not assume that a PDF export or continued account login by itself preserves all required original information and evidence.
Do not delete a long-term contract on the invoice schedule
Accounting Act § 12(3) requires business documents linked to long-term rights or obligations to be kept for seven years after their term expires. If a relevant contract ends on 30 June 2030, the seven-year period reaches 30 June 2037. Before disposal, also check whether the contract explains later transactions.
An accounting policies and procedures document is kept for seven years after amendment or replacement under § 12(4). Section 11(1) treats micro-entities differently as to the duty to prepare this document; if one exists, retain its effective dates and replacement date. A single automatic deletion date for every file is unsafe.
Keep the archive usable after a software change
Section 12(5) generally requires machine-readable storage and written reproducibility, plain-text readability and evidential value throughout the period. Another durable format is allowed where building a machine-readable storage capability would require disproportionate cost or effort. Section 7(9) permits conversion of source documents only if transaction information is not changed and legal requirements remain met.
Before switching providers, export files with entry references, financial years and access rights. Open a sample from several years and check that each invoice, contract and ledger entry can still be matched. This is an operational test, not a statutory folder-name convention.
I recommend keeping both the invoice issue or receipt date and the year of its accounting entry. A VAT invoice may need both clocks checked before deletion.
Identify the document type before calculating its disposal date. Accounting source documents generally run from the posting year's end; VAT invoices have an additional issue-or-receipt clock. A long-term contract may remain necessary much longer. The archive works only if you can open the file and connect it to the transaction years later. See also: invoice requirements in Estonia.
If you are changing software or accountants and archive ownership is unclear, contact AccRes. We can help plan the handover and verify that accounting evidence remains accessible.