E-archiving and retention period in the Netherlands

Electronic archiving

Documents that are not originally in electronic form may be converted to a digital format, as long as the business can guarantee the authenticity, integrity and legibility of the documents.

Businesses must decide for themselves how they choose to do this. In practice, the Dutch tax authorities do not issue written approval of a system used by a business for this purpose.

Businesses must keep certain documents in their original form, such as documents that determine the amount of duties due upon importation or exportation, e.g., certificates of origin of goods.

Record retention

Taxable persons and entities must retain invoices and all other documents or records that are relevant for VAT for a period of at least seven years.

For invoices and other records or documents related to real estate, a taxable person or entity must retain these for a period of 10 years.

Source: Worldwide VAT, GST and Sales Tax Guide - EY