Why You Can't Simply Throw Away Documents
Many companies in Serbia accumulate documentation for years and then one day decide to "clean out the archive." They discard old folders, delete files, and empty storage rooms. The problem? It's illegal.
According to the Law on Archival Materials and Archival Activities, no legal entity may destroy documentation without prior written approval from the competent archive. Even when the retention period has expired.
Legal Basis
Article 14 of the Law ("Official Gazette RS", No. 6/2020) clearly states:
"The creator and holder may not destroy registry material without prior approval from the competent archive."
The competent archive has the right to select documents of permanent historical, cultural, or scientific value from the material proposed for destruction.
Destruction Procedure — Step by Step
Step 1: Identify Documentation with Expired Retention
Based on your Category List of Registry Material and archive book, identify all documentation whose prescribed retention period has expired.
Step 2: Prepare a Destruction List
Create a detailed list of documentation proposed for destruction containing:
- Sequential number from the archive book
- Classification mark
- Description of documentation
- Year of creation
- Retention period and expiration date
- Quantity (folders, boxes, MB)
Step 3: Submit Request to the Competent Archive
Send the list along with a request for approval. The archive may:
- Approve destruction in full
- Select documents of permanent value (which are transferred to the archive)
- Request additional information
Step 4: Wait for Written Approval
Do not destroy anything until you receive an official approval act. The archive's response time may vary.
Step 5: Destroy the Documentation
Upon receiving approval, destroy documentation securely:
- Paper documentation: industrial shredding, incineration
- Electronic documentation: permanent deletion from all storage media, disk destruction
Step 6: Create a Record
Prepare a destruction record signed by a committee (minimum 2-3 members). Keep this record permanently as proof that the procedure was conducted legally.
Most Common Mistakes
- Destruction without approval — The biggest and most common mistake. Fines up to 2 million RSD
- Destruction before retention expiry — Verify exact periods for each document type
- No destruction record — Without a record, you have no proof the destruction was legally conducted
- Selective destruction — You can't choose "which invoices to delete" — the entire category for a given year is destroyed
- Deleting electronic documents without procedure — The same rules apply to digital files as to paper
Retention Periods — Reminder
| Document Type | Minimum Period |
|---|---|
| Founding documentation | Permanent (not destroyed) |
| HR documentation | Permanent |
| Financial statements | Permanent |
| Invoices (VAT payers) | 10 years |
| Accounting documents | 5 years |
| Tax documentation | 5 years |
| OHS documentation | 40 years |
| General correspondence | 2 years |
Conclusion
Destroying documentation in Serbia isn't "throwing out old paper" — it's a formal procedure with a clear legal framework. Respect the deadlines, request approval, keep records.
Arhivix automatically tracks retention periods for every document and notifies you when a category expires. It generates destruction lists with one click and maintains complete records — so you're always compliant with the law.
