> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.netrunner.tax/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Record-keeping Requirements by Country

### Record-keeping requirements by supported countries in Netrunner.

| Country | Minimum Retention Period | Notes |
| ---- |
| United States (IRS) | 3 years (sometimes up to 7 years) | 3 years normally; 6 years if underreporting >25%; 7 years if filing a claim for a loss |
| United Kingdom (HMRC) | 5 years | Measured from the 31 January submission deadline |
| Canada (CRA) | 6 years | Retain after the end of the last tax year the records relate to |
| Germany | 10 years | Applies to accounting and financial records |
| Spain | 4 years | Standard for individual taxpayers |
| Italy | 5 years | From the date the tax return is filed |
| Ireland | 6 years | Applies to self-assessment taxpayers |
| India | 6 years | After the end of the relevant assessment year |
| Japan | 7 years | Required for income tax purposes |
| South Africa | 5 years | After filing a tax return |
| Australia (ATO) | 5 years | From when you lodge your return |
| New Zealand | 7 years | Applies to business and individual taxpayers |
| Nigeria | 6 years | Applies to business and individual taxpayers |

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✅ Always retain both digital and physical backups of your Netrunner reports for compliance.