Records management for companies — a complete guide under Act No. 395/2002 Coll. (Amendment 241/2025)

The originator of records is anyone from whose activities records arise — in practice every legal entity, natural person – entrepreneur and public authority that creates and receives records in the course of its activities (§ 16 of Act 395/2002). The obligation applies not only to public bodies and large corporations, but also to a small limited-liability company, a sole trader or a non-profit organisation. The Act imposes on the originator in particular:

• to ensure the management of records — to register, store and protect records against damage, destruction, loss and unauthorised access,
• to draw up records-management rules and a file plan (for higher categories, with approval by the state archive under § 16 ods. 2 písm. b),
• to establish a records centre and appoint a records manager,
• to maintain a register of records (a registry journal or electronic system),
• to permit state professional supervision and to carry out disposal proceedings before records are destroyed.

The obligation to manage records does not depend on the size of the company or the number of employees — the only difference is in the stringency of the regime according to the originator's category. A small sole trader with no permanent documentary value has a simpler regime than an institution with archival value, but no one who creates records with evidential value (contracts, payroll, accounting) is free of obligations entirely.

Originators are divided into categories according to whether and to what extent documentation with permanent documentary value (the 'A' marker) arises from their activities. The categories are defined by § 4 ods. 2 of implementing Decree No. 628/2002 Coll. in conjunction with § 16 of the Act:

• Category I. — public authorities and bodies established by law (§ 16 ods. 3). The strictest regime: records-management rules and file plan approved by the state archive, complete registration, a records centre, a records manager and disposal proceedings with transfer of archival documents.
• Category II. — other originators whose records contain permanent documentary value (records bearing the 'A' marker) (§ 16 ods. 4). They must have an approved file plan.
• Category III. — originators whose records do not contain permanent documentary value (§ 16 ods. 5). The simplest regime: they are not required to draw up a plan or rules, but registration and disposal of records after the retention period expires remain obligatory.

Incorrect classification carries two opposite risks. If a company underestimates its category, it risks the unauthorised destruction of documents with permanent value — the most severely sanctioned offence under § 31. If it overestimates, it unnecessarily takes on a demanding regime that does not apply to it. That is why assessing the category is the first and most important step in the whole management of records — and typically the one where companies make mistakes.

Two distinct but interrelated documents that are frequently confused in practice.

• Records-management rules are an internal regulation (directive) that describes how the organisation manages its records: how a record is received and registered, how a file is formed, who the records manager is, how the records centre operates, how disposal proceedings work. It is the procedural manual of the records service.
• The file plan is a classification scheme — a list of subject groups of records (registry codes), each assigned a retention period and a value marker (including 'A' for permanent archival value). The plan states what goes where and how long it is retained.

Simply put: rules = process rules, plan = table of retention periods and values. For Categories I. and II., both documents must be approved by the relevant state archive before they take effect (§ 16 ods. 2 písm. b). A well-designed plan is the backbone of the entire records system — if it is accurate, disposal and inspection are straightforward; if it is chaotic, the company retains records for years that could already have been disposed of, or conversely destroys records that should have gone to the archive.

The retention period is the number of years for which a company must retain a record from its closure before it may be entered into disposal proceedings. Retention periods are set by the file plan, but for several types of document they are also laid down by special laws (accounting, tax, social insurance), and the longer of the two periods applies.

Payroll records serve the Social Insurance Agency and the employee personally to prove years worked and assessment bases when a pension is granted — even decades after the employment relationship ends. They are therefore among the longest-retained records, and their period is set by the special regulation on social insurance, not by the records law itself. When a company is dissolved without a legal successor, the obligation to retain or transfer them follows a special regime, which is a common practical problem in liquidations.

The 'A' value marker designates records with permanent documentary value — documents that have lasting significance for knowledge of history, society, science or for the rights of persons, and that after the retention period expires are not destroyed but transferred to the state archive as archival documents. Records without the 'A' marker are disposed of and destroyed (shredded) after the retention period — but only after proper disposal proceedings.

It is precisely the presence or absence of records bearing the 'A' marker that determines the originator's category. Which groups of records carry the 'A' marker is decided by the file plan approved by the state archive — the company cannot determine this arbitrarily. Typically these are founding and statutory documents (deeds of establishment, articles of association, minutes of governing bodies) and documents concerning significant decisions and assets. For most ordinary commercial companies the volume of 'A' documents is small or zero — but that is precisely why they are overlooked and the risk of their unauthorised destruction arises.

No registry record may be destroyed arbitrarily. Destruction must be preceded by disposal proceedings under § 19 and § 20 of Act No. 395/2002 Coll., the purpose of which is to remove from the registry those records whose retention period has expired and to decide on their fate.

Act No. 395/2002 Coll. was amended by Act No. 241/2025 Coll., effective from 15 October 2025. This is the most significant change in years, and older guides as well as competitors' websites have not yet reflected it.

• Transformation of records (new § 16b) — the originator of records is no longer required to retain both a paper and an electronic original of the same record. They may choose to maintain their registry in one form only, eliminating duplication and reducing storage costs.
• Emphasis on authenticity — the obligation to retain records in a way that preserves the credibility of their origin, the integrity of their content and their legibility from creation through to disposal.
• Refined rules on archives and fees for copies, transcripts and extracts of archival documents, and clearer definition of the rights and obligations of the archive manager.

For companies the amendment is good news: transformation allows records management to be simplified and made less costly by switching to a single (primarily electronic) form. At the same time it places greater demands on ensuring the authenticity and legibility of records, which must be reflected in the records-management rules.

More and more companies are managing records electronically — either as natively electronic records (e-invoices, e-mails, data messages) or by digitising paper documents. The Act and the implementing decree regulate records management regardless of the medium, but electronic records management brings specific requirements:

• preservation of legibility and integrity of records throughout the entire retention period (risk of format and medium obsolescence),
• trustworthy registration — an electronic records management system with a journal function,
• when converting a document to electronic form (or vice versa) a certified conversion may be required so that the document retains its legal effects,
• backup and protection against loss of electronic records.

The central state administration body for archives and registries is the Ministry of the Interior of the Slovak Republic (§ 24). State professional supervision over compliance by records originators is exercised by the ministry and the relevant state archive (§ 28). Inspectors check whether the company has records-management rules and a file plan, maintains a register, stores records properly and carries out disposal proceedings.

• "We are a small company — we don't need records management." Anyone from whose activities records arise is an originator. Size affects the category and extent of obligations, not their existence.
• "We'll just throw out the old documents." Records cannot be destroyed without disposal proceedings and the state archive's approval. Arbitrary destruction is an administrative offence carrying a fine of up to €40,000.
• "We shredded them but have no record of it." Without proof of proper disposal, an inspection will assume the documents should have been available — and you don't have them. Sanctions and tax surcharges may follow.
• "It's enough to keep documents on disk or in a binder." You must ensure the durability, legibility and retrievability of records throughout the entire retention period — for electronic records, also protection against format obsolescence.
• "The archive will find us when it needs to." On the contrary — the first step (assessing the category and the file plan) is the originator's responsibility. The state archive during supervision checks whether you have fulfilled your obligations.

• Start by assessing your category. Find out whether records with the 'A' marker arise from your activities — the entire regime flows from that.
• Keep your file plan up to date. Accurate retention periods and value markers are the backbone of problem-free disposal and inspection.
• Set up your register straight away. A registry journal or electronic system ensures every record is traceable.
• Carry out disposal proceedings regularly. Do not postpone them — a chaotic archive grows and becomes more costly.
• Take account of Amendment 241/2025. Transformation of records allows you to maintain your registry in one form only — use that to simplify matters, but ensure authenticity.