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Keeping business records

This information is provided by

Netherlands Enterprise Agency

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.

Obligation to keep records

The records form the basis for your tax returns. Some documents are mandatory, such as:

  • stock records
  • general accounts
  • payroll accounts
  • purchase and sales records
  • credit and debit accounts
  • keeping other records for shorter periods
  • how you keep your records (on paper or digitally)
  • how detailed your administration needs to be

Please note that if you stop running your company, you are still required to keep your basic records for the set length of time. If you want to digitise your records and use this as sufficient proof of your business activities, contact your local Tax OfficeExternal link (in Dutch).

Customer identification

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)External link can provide you with more specific information.

This article is related to:

This information is provided by

Netherlands Enterprise Agency