How long to keep your records (the 7-year rule)

Every invoice, receipt, and bank statement you keep — or don't keep — matters. The Dutch tax authority has a strict rule: keep your business records for seven years. Fail to do that, and you can't prove your income or expenses if audited. This post explains exactly what you must keep, how long, and the best ways to store it.

The core rule: bewaarplicht#

The rule is called bewaarplicht — the duty to keep records.

Seven years: You must keep all invoices, receipts, contracts, correspondence, bank statements, and accounting records for the current year plus six years back. So if it's June 2026, you keep everything from 2020 onwards.

Ten years for property: If you own property or real estate (onroerende zaken), keep those records for ten years. This includes contracts, valuations, repair invoices, and depreciation schedules.

The seven-year period runs from the end of the calendar year in which you created the document.

Example:

• You issued invoice #47 on 15 June 2026.
• The seven-year clock starts 1 January 2027.
• You must keep it until 31 December 2033.

What counts as "records"?#

You must keep:

• All invoices issued (sent to customers)
• All invoices received (from suppliers, for business costs)
• Bank statements and payment records (proof of payments)
• Receipts for business expenses
• Payroll records (if you have employees)
• Contracts (client, supplier, employment)
• Email correspondence with customers or suppliers (if it relates to the transaction)
• Bookkeeping records (your general ledger, profit-and-loss sheets)
• Credit notes and adjustments
• VAT returns and income tax returns filed
• Mileage logs (if claiming the kilometervergoeding)
• Equipment purchase receipts and depreciation schedules
• Any documentation supporting deductions claimed

You do not need to keep:

• Personal correspondence unrelated to business
• Marketing materials or internal memos (unless they document a business decision)
• Duplicate copies (one copy is enough)
• The original packaging or product (the invoice is enough)

Digital vs. paper: how to store records#

You can keep records in either digital or paper form — the tax authority accepts both. But whichever you choose, they must be:

• Legible and accessible (a photo of a receipt must be clear; a corrupted PDF is not acceptable)
• Organized so you can find them quickly if asked
• Safe from loss (backed up if digital, not in a damp basement if paper)

Digital storage best practices#

1. Use a consistent folder structure:

   Business Records
   ├── 2026
   │   ├── Invoices Issued
   │   ├── Invoices Received
   │   ├── Bank Statements
   │   ├── Receipts
   │   └── Bookkeeping
   ├── 2025
   │   └── [same structure]
   └── 2024
       └── [same structure]
   

2. Name files clearly: Invoice_2026-06-15_ABC_Ltd_€1200.pdf is better than inv_final_v3.pdf.

3. Scan receipts immediately. Don't wait until tax season. Use your phone's camera and a scanning app (like Adobe Scan, Microsoft Lens, or your bank's app).

4. Back up monthly. If you use cloud storage (Google, Microsoft, Dropbox), it's automatic. If you store locally, back up to an external drive monthly.

5. Keep the original if possible. For important documents (contracts, property deeds), keep the physical original in case a digital copy is questioned.

Paper storage tips#

If you prefer paper:

1. File by category and date:

   2026 Invoices Issued (Jan–Mar)
   2026 Invoices Issued (Apr–Jun)
   2026 Invoices Received (Jan–Mar)
   [etc.]
   

2. Use archival-quality folders (acid-free, so paper doesn't degrade over 7 years).

3. Store in a dry, cool place (not a basement prone to flooding or an attic prone to temperature swings).

4. Number or index your files so you can find a specific invoice quickly.

5. Consider a safe or safety deposit box for originals of important contracts.

What auditors look for#

If the Belastingdienst audits you, they will:

1. Check for completeness. Do your invoices match your bookkeeping? Are all sales and costs documented?
2. Test random samples. Pick invoice #23 and ask, "Show me the corresponding receipt from the supplier" or "Show me the customer's email confirming this service."
3. Look for gaps. If invoices jump from #50 to #60, they'll ask about #51–59.
4. Verify dates and amounts. Does the invoice date match your bank deposit date? Is the amount you recorded the amount on the invoice?
5. Check deductions. For a €5,000 laptop, do you have the purchase invoice and depreciation schedule?

If you can't produce a record, the deduction or income may be disallowed. For example:

• You claim a €1,000 training course as a business expense, but you've lost the receipt. The auditor may not allow it.
• You claim travel mileage, but you have no mileage log. The auditor may disallow the deduction.

Practical organization for a busy freelancer#

You don't need a fancy system. Here's a simple one that works:

Monthly routine:

1. At the end of each month, gather all invoices issued and received.
2. Scan them (if paper) or download them (if email).
3. Create a folder: 2026-06-Invoices, 2026-06-Receipts, etc.
4. Drop files in the right folder.
5. Update your bookkeeping (revenue, expenses, VAT).

Quarterly routine:

1. Before filing your VAT return, scan the previous quarter's records into a folder labeled 2026-Q2-Records.
2. Spot-check: pick 3 invoices at random and verify they match your bookkeeping.

Annual routine:

1. At year-end, make a final backup of all 2026 records.
2. Archive 2025 and older into a "Archive" folder.
3. Start a fresh folder for 2027.

Keeping it minimal:

• Invoices issued: Keep the originals or PDFs you sent. Don't keep drafts.
• Invoices received: Scan the supplier invoice or email attachment. Don't need the envelope.
• Bank statements: Download from your bank's portal monthly (automatic if your bookkeeping app syncs).
• Receipts: Scan or photograph. One clear image per receipt is enough.

When you can delete old records#

Once the seven-year period is over, you can delete them — but only after the clock has fully run out.

Example:

• Invoice issued 15 June 2026.
• Seven-year period ends 31 December 2033.
• You can delete it on 1 January 2034.

In practice, many freelancers keep records longer (e.g., 10 years) "just in case." There's no penalty for keeping them longer; the penalty is for not keeping them.

Special case: if you're under investigation#

If the tax authority opens a formal investigation, do not delete anything. Keep all records for as long as the investigation is open. Deleting records after a notice of investigation could be seen as destruction of evidence.

What counts as "lost" vs. "never kept"#

Lost: You had the invoice but lost it (fire, flood, hard drive crashed). You can explain this and provide alternative proof (bank statement showing the payment, customer email confirming the service).

Never kept: You never scanned or filed invoices at all. This is worse. You can't claim business expenses you can't document.

If you realize you've lost important records, contact the Belastingdienst proactively and explain. They are often willing to work with you if you're honest.

Frequently asked questions#

The seven-year rule is not a technicality — it's the legal foundation of proving what you earned and spent. Modern tools (cloud storage, scanning apps, bookkeeping software) make it effortless to comply. If you organize as you go, the task is just a monthly habit. And if you're audited, you'll have everything ready to show the tax office, with confidence.

Use ZZP Belasting to keep your records organized automatically, with all invoices, receipts, and bookkeeping linked and backed up.

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