Short answer
Keep the invoices you send and receive for 7 years in both the Netherlands and Belgium. Dutch invoices about real estate must be kept for 10 years. In Belgium, the 7 years run from January 1 after the invoice date, and real estate-related invoices can require 15 or 25 years. Keep e-invoices in their original format.
This guide is for freelancers and small-business owners in the Netherlands or Belgium, including expats and international founders. It explains how long each country requires you to keep invoices, when that period starts, what you may store digitally and how to set up an archive you can open quickly during a tax audit.
How long do you need to keep invoices?
In both countries the standard retention period is 7 years, for sales and purchase invoices alike. The differences are in when the period starts and which records need longer.
| Topic | Netherlands | Belgium |
|---|---|---|
| Standard period | 7 years | 7 years |
| Start of the period | When a record is no longer current, for example when a contract ends | January 1 of the year after the invoice date |
| Real estate | 10 years for records on immovable property | 15 or 25 years may apply under the VAT revision rules |
| Form | Keep invoices in the form you sent or received them | Paper or electronic; keeping the original XML is strongly recommended |
In the Netherlands: 7 years, 10 for real estate
Dutch businesses must keep their records, including every invoice sent or received, for 7 years (bewaarplicht). Records on immovable property, such as business premises or land, must be kept for 10 years, as must records of supplies under the Union or Import scheme of the One Stop Shop (eenloketsysteem).
The period starts once a record is no longer current. A 5-year lease that ends on December 31, 2030, stays in your current records until then, and the 7 years start after that: keep it until December 31, 2037. Closing your business within the period does not end this obligation.
The Tax Administration (Belastingdienst) can agree to shorter periods for records other than basic records such as the general ledger and sales and purchase administration; such agreements do not bind other government bodies.
In the Netherlands: scans, PDFs and e-invoices
Keep each invoice in the form in which you sent or received it. A PDF or e-invoice stays digital: keeping only a printed copy of digital records does not meet the requirement. You may scan paper invoices and receipts and discard the originals if the scan is a complete and accurate copy, including all pages, attachments and authenticity features.
For an e-invoice in UBL (XML) format, keep the UBL file itself. The Belastingdienst notes that UBL and XML messages must also be readable, or made readable, for people, which a UBL viewer does. Invoices contain personal data, so under the GDPR you need a good reason to keep them longer than the required 7 or 10 years.
In Belgium: back to 7 years since the December 2025 law
For VAT, Belgian businesses must keep all invoices and copies of invoices for 7 years from January 1 of the year after the invoice date. Records used to determine taxable income must be kept until the end of the seventh year or financial year after the taxable period. Invoices related to immovable business assets, or to buildings rented out with VAT, may have to be kept for 15 or 25 years under the VAT revision rules.
Older websites may still say 10 years. A law of November 20, 2022 extended the period to 10 years, but the law of December 18, 2025 (Belgian Official Gazette, December 30, 2025) reversed this retroactively: for VAT that became due from January 1, 2023, and for income tax from assessment year 2023.
Belgian example: when can you discard a 2026 invoice?
Invoice 2026-0042, dated March 12, 2026: €1,000.00 + 21% VAT (€210.00) = €1,210.00. The period starts on January 1, 2027 and runs for 7 years, so keep the invoice until December 31, 2033. An invoice dated January 4, 2027 must be kept until December 31, 2034.
In Belgium: how to store Peppol e-invoices
Since January 1, 2026, Belgian VAT-registered businesses must exchange structured e-invoices with each other, in principle via Peppol. The archiving rules did not change: you may keep invoices on paper or electronically, regardless of the original format, as long as the authenticity of origin and the integrity of content stay guaranteed until the retention period ends.
The government strongly recommends keeping the original XML file, because converting it to another format makes the burden of proof significantly heavier. Cloud archiving and service providers are allowed, and no prior approval is needed. A business established in Belgium must keep its invoices in Belgium unless they are stored electronically with full online access to them in Belgium. Keep a backup as well.
Invoice archive checklist for both countries
A fixed structure per year makes audits and clearing out old records easier.
- Create one folder per year with separate parts for sales invoices, purchase invoices and bank statements.
- Store invoices as sent or received: PDFs as PDFs, and e-invoices as UBL (XML) files with a readable PDF alongside.
- Put the invoice number and date in each file name.
- Export your invoices from your invoicing software at least once a year, and before you switch tools or close an account.
- Keep a second copy in a separate location and occasionally check that older files still open.
- Note the earliest discard date on each folder, and keep real estate records and running contracts separate.
- Once the retention period is over, delete or anonymize personal data you no longer need.
Exporting your invoices from Factuur Simpel
Factuur Simpel keeps your invoices, expenses and customers for as long as your account exists. It is not an archiving service with a guaranteed 7- or 10-year retention period: the legal obligation stays with you, so export your data to an archive you control.
In Exports, choose a period and download your invoices as an Excel overview or as a ZIP file of PDFs. With the Complete plan you can send and receive invoices via Peppol and export them as XML (UBL) files. You can also export expenses and customers.
Frequently asked questions
How long should I keep invoices in the Netherlands?
Keep the invoices you send and receive for 7 years. Records about immovable property, such as business premises, must be kept for 10 years, as must records of supplies under the One Stop Shop Union or Import scheme. The period starts once a record is no longer current and continues if you close your business.
Is it 7 or 10 years in Belgium?
Seven years. A 2022 law extended the period to 10 years, but the law of December 18, 2025 reversed that retroactively, for VAT that became due from January 1, 2023 and for income tax from assessment year 2023. Invoices related to immovable business assets can still require 15 or 25 years under the VAT revision rules.
Can I throw away paper invoices after scanning them?
In the Netherlands, yes, if the scan is a complete and accurate copy that stays available and readable for the full retention period; a paper balance sheet and profit and loss statement may not be converted. Belgium also allows paper invoices to be archived electronically, provided authenticity of origin and integrity of content remain guaranteed.
Is a PDF copy of a Peppol e-invoice enough?
Keep the original XML file too. In the Netherlands you keep an invoice in the form in which you received it. In Belgium the format may change only if authenticity and integrity stay guaranteed, and the government strongly recommends the original XML because conversion makes the burden of proof heavier. A PDF works as a readable extra.
Keep your own invoice archive complete
Create invoices in Factuur Simpel and export them by period to Excel, as a ZIP of PDFs or, for Peppol invoices, as UBL files, so you keep a complete archive yourself.
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