Content
- Introduction
- Legal Requirements for Storing Electronic Documents
- How Long Electronic Documents Must Be Stored
- How to Organize the Storage of Electronic Documents
- Why Storing Documents in Computer Folders or on External Drives Is Not Enough
- Storing Electronic Documents in Vchasno.ODE
- Document Storage Security
- Additional Document Storage Methods
- Common Mistakes in Storing Electronic Documents
Digitalization of document workflows has become the norm for businesses. According to data from Vchasno, in 2025 more than 70% of Ukrainian companies fully or partially switched to online document exchange (ODE). The number of electronic documents is growing every year — and so is responsibility. Electronic documents must not only be executed correctly, but also stored in a way that allows them to be confirmed, restored, or provided for inspection at any time.
Today, companies using ODE need a well-structured electronic archive. This is not only convenient, but also reduces the risk of fines, document loss, and issues during audits.
In this article, we will examine the legal requirements for storing electronic documents in 2026, how long they must be retained, review the most common mistakes, and look at archiving solutions in Vchasno.ODE.
Legal Requirements for Storing Electronic Documents
Ukrainian legislation allows documents to be stored fully in electronic form. There is no need to duplicate them on paper if a company complies with established requirements.
Article 13 of the Law of Ukraine «On Electronic Documents and Electronic Document Management» sets out the following key legal requirements for an electronic archive:
Availability
Information contained in electronic documents must be accessible for further use. This means that an archived document can be opened, sent to a partner, or provided for inspection at any time. The file must not be encrypted or require software that is no longer supported.
Integrity and Recoverability
There must be a possibility to restore an electronic document in the format in which it was created, sent, or received. For example, if a company stores PDF invoices signed with electronic signatures, during a tax audit they must be provided in the same format with preserved signatures. In this case, the electronic document is considered the original.
Identifiability
Where applicable, information must be retained that allows identification of the origin and purpose of the electronic document, as well as the date and time it was sent or received. This information is critically important when an electronic document is used as evidence in court disputes.
Modern online document exchange systems automatically ensure compliance with these legal requirements, storing documents together with electronic signatures and the document workflow history. Qualified electronic signatures (QES) contain all necessary information about authorized persons, as well as the date and time of signing.
How Long Electronic Documents Must Be Stored
Under the Law of Ukraine «On Electronic Documents and Electronic Document Management», retention periods for electronic documents must not be shorter than those established for the corresponding paper documents.
At the same time, the provisions of List No. 578/5 must be taken into account, which distinguishes between long-term (over 10 years) and temporary (up to 10 years) storage.
| Type of document | Retention period | Legal basis |
| Documents related to transactions with foreign companies | 7 years (2,555 days) | Art. 44.3 of the Tax Code of Ukraine |
| Primary accounting documents | 5 years (1,825 days) | List No. 578/5 |
| Financial statements | 5 years (1,825 days) | List No. 578/5 |
| HR documents | Up to 75 years | List No. 578/5 |
* If a company is undergoing an inspection by state supervisory authorities or is involved in court proceedings, retention periods are extended until the relevant procedures are completed.
How to Organize the Storage of Electronic Documents
To ensure that an electronic archive is convenient and fully compliant with legal requirements, several steps must be followed.
🔍 Step 1. Conduct an inventory of documents
First, compile a list of all documents the company works with: accounting, contractual, internal, HR, and others. Include documents received from partners, government authorities, and counterparties.
⏳ Step 2. Define retention periods and categories for each document
Check statutory retention periods for each document category. Divide documents into categories — permanent, long-term, and temporary. In a separate register, briefly specify the document type, retention period, legal source (law or regulation), and the responsible employee.
🗃️ Step 3. Choose a storage location: cloud archive or local server
Storing important documents on a work computer or USB drive is risky. A local server provides more control but requires complex administration. The optimal solution is an electronic document management system with a cloud archive, which ensures protection from unauthorized access, automatic backups, and easy access for employees.
Cloud solutions provide access to documents from anywhere in the world, while key data is stored on secure servers.
🔐 Step 4. Configure access rights and archiving
Only employees who actually work with documents should have access to the archive. Assign access rights: some employees may only view documents, while others can add or delete them.
Archiving should be automated. Documents are moved to the archive after a case is closed or at the end of the calendar year.
♻️ Step 5. Ensure backups in case of technical failures
Backup is a safeguard against document loss. It is recommended to set up automatic backups at least once a day and store copies on separate servers or in the cloud.
Check the integrity of backups, especially after system updates or software changes. Do not rely on USB drives or external disks—they often fail.
📑 Step 6. Establish an internal document retention policy
Create a short policy or guidelines for all employees who work with documents. Describe where and how different document types are stored, who has access, what to do in case of loss or breach, and how and when documents are transferred to or removed from the archive.
Train employees to use electronic signatures, explain basic cybersecurity rules, and provide onboarding training for new hires.
Why Storing Documents in Computer Folders or on External Drives Is Not Enough
Storing a company’s electronic archive on a computer or external media may seem convenient, but it creates significant risks:
- Legal risks. External media do not guarantee data integrity, which may result in electronic documents losing legal validity.
- No protection against unauthorized access. Files on a computer or USB drive can be easily deleted — accidentally or intentionally. If this is the only storage location, critical documents can be lost at any time.
- No document history. External media do not provide change logs, confirmation history, or access control. It is impossible to track who edited a document and when, or to restore previous versions.
Local storage does not guarantee legal validity or data security. Specialized cloud-based ODE services that comply with legal requirements are a more reliable choice.
Storing Electronic Documents in Vchasno.ODE
In Vchasno.EDO, the electronic archive is an integral part of the document management system. The service automates archiving: all completed documents are automatically stored in a secure cloud repository together with signatures and metadata.
Working with the Vchasno.ODE archive, company employees can:
- create structured folders for different document types;
- restore a document from the archive in just a few clicks;
- instantly find the required file by details, even if the archive contains thousands of documents;
- restrict archive access for specific categories of employees;
- store documents for an unlimited period.
The archive supports various filters — by document type, creation date, counterparty name, and more. If a document needs to be found (for example, during a tax audit), filters allow this to be done in seconds, even in large archives.

ℹ️ More details on working with the archive are available in the Vchasno.ODE help center.
Document Storage Security
Vchasno.ODE stores document archives in Amazon S3 cloud storage located in EU data centers. The storage provides:
- Physical security. Data is stored in three separate data centers. If one fails, the system automatically switches to another, ensuring documents remain available even in case of failures or attacks.
- Multi-layer data encryption using modern protocols.
- Compliance with global security standards, including SOC 2 and ISO 27001.
The Vchasno archive is protected from unauthorized access. During registration, the system requires strong passwords, and two-factor authentication is mandatory for access.
Additional Document Storage Methods
If a company cannot guarantee the preservation of electronic documents on electronic media for the entire required retention period, it must duplicate them on additional media or keep paper copies (Article 13 of the Law «On Electronic Documents and Electronic Document Management»).
Common alternative storage methods include:
- Network-attached storage (NAS) — devices that create backups of the archive within the company’s local network;
- Local servers — reliable but vulnerable to fire and other physical damage;
- Paper archives — some companies duplicate electronic documents on paper, which requires separate premises and additional maintenance.
Common Mistakes in Storing Electronic Documents
When organizing document storage, companies often make mistakes. The capabilities of Vchasno.ODE help avoid them.
| Mistake | Consequence | How Vchasno.EDO solves it |
| Archive stored on a USB drive | High risk of data loss or damage | Archive is stored in cloud storage |
| No document backups | Documents may be permanently lost during a cyberattack | Automatic data backups |
| No defined access rules | Unauthorized access to documents | Configurable access rights (view, add, delete); access control by role, employee, or IP address |
| Incorrect retention periods defined | Risk of fines for non-compliance | Unlimited storage period in the cloud archive; documents are not deleted even after tariff expiration |
An electronic archive is an essential tool for modern companies. Chaotic document storage leads to risks of fines and data loss. Vchasno.EDO standardizes the archiving process, helps companies comply with legal requirements, and securely store documents for years. The service fully meets state standards and makes business operations safer.

