The non-linear time-dependent mechanical behaviour of three different commercial paper grades was investigated. Stress relaxation and creep tests were carried out in MD and CD using different load levels. The strain in each test was split in a linear part and a non-linear part. From the stress and the linear part of the strain in the test, a stress relaxation modulus or a creep compliance was calculated. The stress relaxation moduli and creep compliances determined in this way were observed to be independent of the load level. The stress relaxation moduli and creep compliances for each paper were further independent of the loading direction (MD/CD) when scaled by the elastic modulus. It was also shown that the stress relaxation modulus was approximately equal to the inverse of the creep compliance, which is what would have been expected if linear viscoelastic theory had been applicable.