How long should you retain records? · Netherlands

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

Country determines the rules. Language is independent.

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Your questions, in practice · Netherlands

How long must expense evidence be retained?

Basic accounting data is generally retained for 7 years. Certain records, notably property records, require 10 years. Digitisation must preserve the information and access to it.

How long should invoices and expense claims be kept?

Basic accounting data is generally retained for 7 years. Certain records, notably property records, require 10 years. Digitisation must preserve the information and access to it. 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.