Start with Revenue’s record guidance
Revenue requires relevant business records to be kept for six years and notes that using an accountant does not remove your responsibility. Ask your adviser about the exact requirements, original evidence and any longer retention relevant to your circumstances. A general six-year rule is not a reason to delete documents blindly when another obligation or unresolved matter applies.
Choose a repeatable filing structure
Organise records by period and type, using names that make the supplier, date and purpose understandable. Link the evidence to the accounting entry where your system permits. Keep business and personal documents distinguishable. A process completed weekly is usually easier to maintain than a large reconstruction exercise when accounts are due.
Record explanations while they are fresh
For a transaction whose purpose is not obvious, add a factual note and retain the supporting evidence. For example, a conference payment may need the event details and who attended, not just the bank line. Ask the accountant what evidence matters for the transaction rather than guessing that a card statement answers every question.
Check backup and handover
Confirm who holds the records, how they are backed up and whether authorised people can retrieve them if a provider or software subscription changes. Ask about export options before relying on one system for the whole retention period. Review the filing process with the accountant so missing documents and inconsistent naming are corrected early.
Your practical checklist
- Confirm applicable retention and evidence requirements
- Use consistent period and document categories
- Link transactions to invoices and supporting explanations
- Maintain appropriate secure backups
- Plan retrieval and export when providers change
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
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