How long should you retain records? · Belgium

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · Belgium

How long must expense evidence be retained?

SPF Finances requires accounting records and income evidence for 10 years or financial periods following the relevant taxable period. An audit or special requirement can extend retention.

How long should invoices and expense claims be kept?

SPF Finances requires accounting records and income evidence for 10 years or financial periods following the relevant taxable period. An audit or special requirement can extend retention. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.