How long should delivery reports be retained?

EU VAT Directive requirements for commercial and accounting records set a minimum 7-year retention period across EU member states — delivery reports supporting billing reconciliation and freight claim investigations fall within that scope. A 7-year retention period covers both the VAT audit requirement and the 1-year CMR Article 32 standard freight claim limitation period from the date of each delivery event on the report.

Read more about this topic in our article

What Is a Delivery Report?