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How long do you keep records

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Dutch Business

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Basic data storage for 7 years

The Tax and Customs Administration distinguishes various data within your administration. The fiscal retention obligation of 7 years applies to the so-called basic data. These are the most interesting for the tax authorities.


The basic data includes the general ledger, the debtor and creditor administration, the stock administration, the purchasing and sales administration and the payroll administration. After 7 years, the tax authorities will no longer request this information from you.

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Keeping data for immovable property for 10 years

There are also data that you must keep for 10 years. These are the details of real estate, such as your business premises.

Making agreements about keeping documents

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You can make agreements with the Tax and Customs Administration about the form in which you keep the data and about the level of detail (such as timesheets or counters of the cash register). Most you can archive digitally.

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