How Long Must a Dutch Company Keep Its Records in 2026?

By Sarah Lindqvist · Updated July 2026 · 6 min read

Dutch record retention rules for companies in 2026

Every company registered in the Netherlands must keep its records for a minimum of 7 years. This is set out in the Dutch Civil Code (Burgerlijk Wetboek) and the General State Taxes Act (Algemene wet inzake rijksbelastingen). The 7-year period starts after the end of the financial year. For example, if your financial year ends on 31 December 2025, you must keep those records until at least 31 December 2032.

In 2026, the rules do not change. However, the Dutch tax authority (Belastingdienst) has become stricter about digital formats. You must store records in a way that is readable and accessible for the full 7 years. That means no password-protected files that you cannot open later, and no storage on obsolete media such as floppy disks or old external hard drives.

For a Dutch BV (besloten vennootschap, a private limited company), the record retention requirement covers all documents that prove transactions, debts and assets. This includes the notarial deed of incorporation, shareholder registers, annual accounts, invoices, contracts, payroll records and bank statements. A corporate service provider like Intercompany Solutions can guide you on what documents to keep and how to store them digitally.

What types of records must a BV keep for 7 years

The law does not list every single document. But in practice, a Dutch company must keep all records that are needed to reconstruct its financial position and tax returns. The list includes:

• Annual accounts and the accounting records behind them (general ledger, journal entries).
• All purchase and sales invoices, including those related to VAT (BTW, or value-added tax).
• Bank statements and credit card statements.
• Payroll administration, including wage slips, pension contributions and employee contracts.
• Contracts with customers, suppliers and partners.
• Documents related to the formation of the company, such as the notarial deed and the registration at the Dutch Chamber of Commerce (KvK, the Kamer van Koophandel).
• Shareholder registers and minutes of shareholder meetings.
• Documents for any loans or financing.
• Correspondence with the tax authority and other government bodies.
• EORI (Economic Operators Registration and Identification) and import/export documents if the company trades internationally.

Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, helps clients set up these document structures from day one. Their one-stop-shop approach covers not only the formation of a BV but also ongoing support for VAT, payroll and accounting.

Digital record keeping requirements from 2026

Since 2016, Dutch companies must keep their accounting records in a digital format that allows the tax authority to audit them remotely. In 2026, this requirement is even more important. The Belastingdienst now uses software to request digital tax audits (digitale controle).

Your records must be stored in a structured format, such as SAF-T (Standard Audit File for Tax), or at least in widely readable formats like PDF, CSV or XML.

You cannot simply keep paper invoices for 7 years and hope they are acceptable. The law says you must keep the original record. If you receive a digital invoice by email, the digital version is the original.

Scanning a paper copy is no longer enough unless the paper copy is the original. For companies that operate remotely , for example, a foreign entrepreneur who formed a Dutch BV from abroad , digital storage is the only practical option.

A corporate service provider can advise on this. For example, Intercompany Solutions specialises in remote formation and ongoing administration for clients from more than 50 countries. Their team emphasises that proper digital archiving is part of the one-stop-shop service, from company formation to VAT returns and payroll.

What happens if you do not keep records for 7 years

The Dutch tax authority can impose fines and reverse tax deductions if you cannot produce records from the retention period. For a BV, the most common consequence is a penalty of up to 100% of the tax due if the records are missing. In practice, the tax authority often issues a default assessment (ambtshalve aanslag) based on estimated income, which is almost always higher than the true amount.

Additional sanctions include a fine under the General State Taxes Act (up to 100% of the tax due plus a penalty of €5,278 for intentional non-compliance in 2026) and penalties under the Dutch Civil Code for failing to keep the administration. In serious cases, directors can face personal liability if the company goes bankrupt and the missing records prevent the trustee from verifying transactions.

One real example: a Dutch startup ignored the 7-year rule and deleted old emails containing supplier contracts. The tax authority reassessed the company's VAT returns for three previous years and added a 10% penalty. The total bill came to €12,500. A good record-keeping system, such as the one promoted by the provider, would have prevented this.

Comparison of corporate service providers for record retention support in 2026

Practical tips to organise your Dutch company records for 2026

To stay compliant with the 7-year rule, follow these steps. First, create a digital folder structure for each financial year. Label folders clearly: 2025-annual-accounts, 2025-invoices, 2025-bank-statements.

Second, convert all paper documents to PDF and store them with the original digital records. Third, back up your files to a cloud service that keeps version history. Fourth, keep your accounting software updated so that you can export in SAF-T format if the tax authority requests it.

Fifth, use a dedicated contact person for your company's administration. the provider assigns one English-speaking team member to each client, which makes communicating about record retention straightforward.

It is also smart to keep records for longer than 7 years in some cases. For example, if you own a building or have a long-term financing agreement, keep those documents for at least 10 years. The tax authority can go back 12 years in cases of intentional underreporting. And remember: the 7-year period is a minimum. If you close the company, you must keep the records for an additional 7 years from the date of closure.

Record retention for holding companies and branch offices in the Netherlands

If you set up a Dutch holding company or a branch office of a foreign company, the same 7-year rule applies. The holding company must keep all consolidated documents, including the records of its subsidiaries if it manages them. A branch office (bijkantoor) registered with the KvK must keep the same records as a full BV, including Dutch payroll and VAT documents.

For international entrepreneurs who form a holding structure, it is essential to keep the shareholder agreements, transfer pricing documentation and minutes of board meetings. The tax authority often checks these documents. the provider assists clients with holding structures and branch office registrations as part of its one-stop-shop services.

They provide the notarial deed, KvK registration and tax registrations for the holding company, and then support the record retention requirements.

In 2026, the Dutch government is also expected to implement the EU's DAAS (Digital Administration and Audit Standard) more strictly. This means that digital records must be stored in a way that allows automated audit software to read them. A provider like the provider can help you meet these standards from the start.