The documentation and records referred to in paragraphs 1 to 4 shall be kept for at least three years from the end of the calendar year in which the transaction referred to in paragraph 1 took place, and must be readily available for inspection by the competent authorities upon request.
Dokumentacija in popisi iz odstavkov 1 do 4 se hranijo vsaj tri leta od konca koledarskega leta, v katerem se je sklenjeni posel iz odstavka 1 izvedel, in mora biti vedno na voljo pristojnim organom, če ti zahtevajo pregled.