# Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency, Article 43: Access to commercial documents

Extent: E+W+S+N.I.

Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. The relevant authority may prescribe a longer period for the retention of these documents.

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Source: https://www.legislation.gov.uk/eur/2014/908/article/43 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-908/article-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.