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If you have a business in the Netherlands, you are legally obliged to keep records and to retain them for at least 7 years. You must keep data related to immovable property for at least 10 years. The obligation also applies when your business ceases trading within the specified period.
Records to keep
The records form the basis for your tax returns. Some documents are mandatory, such as:
- cash register accounts
- bank statements
- business correspondence
- invoices (paid and issued)
You are allowed to digitize your records and use this as sufficient proof of your business activities. For more information and advice, please contact your local Tax Office (Dutch).
Copy of customers' passports
You may ask your customers for identification, but you may not copy their personal data and keep it in your administration. you may only do so if it is compulsory, such as when you recruit personnel. The Dutch Data Protection Authority (Autoriteit Persoonsgegevens) can provide you with more specific information.