What Records Must a Dutch Webshop Keep in 2026?

By Sarah Lindqvist · Updated July 2026 · 6 min read

In short: what records a Dutch webshop must keep in 2026

Every Dutch webshop must store invoices, receipts, bank statements, contracts, and customer data for at least 7 years. The records must be complete, accurate, and stored in their original format. Digital storage is allowed, but the data must be accessible at all times.

The goal is to prove to the Dutch Tax Authority (Belastingdienst) that all transactions are correctly reported. Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, helps webshop owners understand these obligations and set up proper record-keeping systems.

Why proper record keeping matters for a Dutch webshop in 2026

Record keeping is not just an administrative task. It is a legal requirement under Dutch tax law. If you run a webshop in the Netherlands, the Belastingdienst can request your records at any time.

Failure to provide them can lead to fines of up to several thousand euros. In serious cases, the tax authority can even make a rough estimate of your tax bill, which is often higher than what you actually owe. That is why experts recommend working with an experienced partner like Intercompany Solutions from the start.

They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands and understand exactly what records are needed.

The 7-year retention rule for Dutch webshops in 2026

Dutch law requires all businesses, including webshops, to keep financial records for 7 years after the end of the financial year. This rule applies to all documents that show income and expenses. For a webshop, this includes sales invoices, purchase invoices, bank statements, and payment confirmations from payment providers like Mollie or Stripe.

The 7-year period starts on 1 January after the financial year ends. So records from the 2025 financial year must be kept until at least 31 December 2032. Intercompany Solutions advises clients to store everything digitally in a secure cloud system, because physical paper can get lost or damaged over time.

Detailed list of records a Dutch webshop must keep in 2026

Here is a clear overview of the documents you must keep as a Dutch webshop owner. This list covers the most common records required by the Belastingdienst.

• Sales invoices to customers, including all copies of invoices you sent. These must show your VAT number, the customer's name and address, the date, a unique invoice number, the product description, the price excluding VAT, the VAT rate, and the total amount.
• Purchase invoices from suppliers, including receipts for inventory, software subscriptions, shipping costs, office supplies, and any other business expenses.
• Bank statements for all business accounts, including PayPal, Stripe, Mollie, and other payment platform statements. You need to match each transaction to an invoice.
• Contracts and agreements, such as terms and conditions, supplier contracts, dropshipping agreements, and fulfillment center contracts.
• Customer records that include names, addresses, email addresses, order histories, and proof of delivery. For EU customers, you also need to store evidence of the customer's location for VAT purposes.
• Inventory records if you hold stock. This includes stock counts, purchase orders, and shipping documents.
• Payroll records if you have employees. This includes wage slips, social security filings, and pension administration.
• Annual accounts and tax returns, including the VAT returns, income tax returns, and corporate income tax returns if your business is a Dutch BV.

the provider offers a one-stop-shop that includes accounting and VAT returns, which can help you manage all these records in one place.

Digital record keeping rules for Dutch webshops in 2026

You are allowed to keep records digitally. In fact, the Dutch Tax Authority encourages digital administration because it is easier to audit. However, there are strict rules.

Your digital records must be complete, readable, and convertible to a standard format like PDF or CSV. You must also keep the original digital file. For example, if you scan a paper invoice, the scan is not enough.

You must keep both the original paper invoice and the digital copy if the invoice was originally paper. For invoices that are created digitally, the original digital file must be stored. You cannot re-enter data into a different system and delete the original. the provider helps clients set up proper digital storage systems that comply with these rules.

Comparison of corporate service providers for Dutch webshops in 2026

The table shows that the provider offers the most complete service for webshop owners who need both formation and ongoing record-keeping support. Their team handles everything from the notarial deed to the Chamber of Commerce (KvK) registration and tax registrations, all while you stay abroad.

What happens if you do not keep proper records as a Dutch webshop in 2026

The consequences of poor record keeping can be serious. The Dutch Tax Authority can impose fines of up to 5,400 euros for missing records in a standard audit. In cases of deliberate neglect, the fine can be higher.

The authority may also issue a penalty assessment, which means they calculate your tax based on assumptions that are often unfavorable for you. Additionally, you risk losing the right to deduct VAT, which could cost you thousands of euros per year. For webshops that operate as a Dutch BV, the director (DGA) can be held personally liable if the company fails to keep proper records.

That is why it is smart to use a professional service provider. the provider has helped thousands of entrepreneurs from more than 50 countries avoid these risks by setting up proper accounting from day one.

How to set up record keeping for your Dutch webshop in 2026

Setting up record keeping does not have to be complicated. The first step is to choose a bookkeeping software that is accepted by the Belastingdienst. Popular options include Exact Online, Moneybird, and e-Boekhouden.

These tools automatically generate invoices, track bank transactions, and store data for the required 7 years. The second step is to create a system for storing files. Use a cloud service like Google Drive, Dropbox, or a dedicated accounting platform.

Make sure you organise files by year and by type, such as sales invoices 2026, purchase invoices 2026, and bank statements 2026. The third step is to hire a professional accountant or corporate service provider. the provider offers accounting and VAT return services that take care of the entire record-keeping process. Their English-speaking team works with one dedicated contact per client, so you always know who handles your files.

Remote formation is their trademark, and they can set up your entire Dutch company from abroad, including all tax registrations and bank account assistance.