# Keeping receipts as a freelancer: how long and how

Updated 24 September 2026. Source: https://goldmary.eu/en/blog/bonnetjes-bewaren

**Short answer:** As an entrepreneur you keep your receipts, invoices and the rest of your accounts for 7 years. For records about real estate, such as business premises, that is 10 years. You may scan a paper receipt and throw it away, as long as the scan is a true and complete copy of the original.

## How long must you keep your receipts?

The tax retention duty (bewaarplicht) is 7 years. That covers your receipts, purchase and sales invoices, bank statements and the rest of your accounts. For records about real estate it is 10 years.

| What | How long to keep |
| --- | --- |
| Receipts and till receipts | 7 years |
| Purchase and sales invoices | 7 years |
| Ledger, debtors and creditors | 7 years |
| Stock, purchase and sales records | 7 years |
| Records about real estate, such as business premises | 10 years |

_Source: Belastingdienst, How long must you keep records?_

## When does the retention period start?

The period only starts once a document is no longer in use. A receipt for a one-off purchase is finished right away. A four-year rental contract stays in use for four years. Only after that do the seven years start to run.

An example. You buy a printer on 12 March 2026 and get a receipt for it. You keep that receipt until the end of 2033. If in 2026 you sign a rental contract for a workspace until the end of 2029, you keep the contract until the end of 2036.

## Which documents fall under the retention duty?

Everything needed to check your tax returns. The Tax and Customs Administration (Belastingdienst) names a number of basic records that you keep in any case:

- the ledger
- the debtor and creditor records
- the stock records
- the purchase and sales records
- the payroll records, if you have staff

You also keep the documents those records rest on: receipts, invoices, bank statements, contracts and your mileage log. [Invoices have their own requirements](https://goldmary.eu/en/blog/factuur-eisen), which also decide whether you may deduct the VAT on them.

## May you scan receipts and throw away the original?

Yes. You may scan paper receipts and invoices and keep them digitally. You no longer have to keep the original then. The Belastingdienst sets two conditions for this:

- The scan is a true and complete copy of the original. Everything must be readable: date, supplier, amount and VAT.
- The authenticity marks are kept too. Think of a stamp, signature or logo.

If you keep records digitally, the Belastingdienst must be able to look at your files within a reasonable time during an inspection. A folder full of unnamed photos makes that hard. Give your scans a fixed name, for example the date and the supplier.

> **Note.** What you receive digitally, you keep digitally. Do not print a pdf invoice only to delete the file afterwards. That is only allowed for a very small set of records that is quick to check.

## What do you do with receipts that fade?

Many till receipts are printed on thermal paper. After a few months in your wallet or in the sun, the text is often unreadable. A faded receipt is worth nothing to the Belastingdienst. So scan or photograph such a receipt on the day you get it. Then you have a readable copy before the ink disappears.

## What do you do if you lose a receipt?

Without proof it is hard to deduct spending. So first ask the supplier for a copy. Web shops and most businesses can send an invoice again. If that fails, collect what you do have:

1. Find the payment in your bank statement. It shows the date, the amount and the recipient.
2. Look in your email for an order confirmation or proof of payment.
3. Write down what you bought, why it was for business and what it cost.
4. Keep this together in your accounts, with the month it belongs to.

A bank statement proves that you paid, but not how much VAT was in it. Without an invoice you usually may not deduct the VAT. For income tax the spending can still count, if you show it was plausibly for business.

## An example: a year of receipts in order

Mehmet is a handyman. In 2026 he has about 180 receipts from the DIY store. He photographs every receipt in the van, straight after buying. At home he puts the photos in a folder per month, with the date and the shop in the file name. He throws away the paper receipts as soon as he has seen that the photo is sharp.

For the [VAT return](https://goldmary.eu/en/blog/btw-aangifte-doen-zzp) (btw-aangifte) he adds up the VAT on those receipts per quarter. In 2027 he files his [income tax return](https://goldmary.eu/en/blog/aangifte-inkomstenbelasting-zzp) for 2026. After that he keeps the folder until the end of 2033.

## How does a separate account help your records?

The less private and business money mix, the easier it is to match receipts to payments. Read more about [separating business and private money](https://goldmary.eu/en/blog/zakelijk-en-prive-scheiden).

## Questions

### How long must I keep my accounts as a freelancer?

7 years. For records about real estate 10 years. The period starts once a document is no longer in use.

### May I keep a photo of a receipt instead of the original?

Yes, if the photo or scan is a true and complete copy of the receipt and the authenticity marks are visible. After that you may throw the paper away.

### Is a bank statement enough as proof?

It shows that you paid, but not how much VAT was in it. So ask the supplier for a copy of the invoice if you can.

### Must I print out digital invoices?

No. You keep them in the form in which you got them. Make sure you can open and show them during an inspection.

## Sources

- [Belastingdienst: How long must you keep records? (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/ondernemen/administratie/hoelang-moet-u-gegevens-bewaren)
- [Belastingdienst: Keeping your invoices (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren)
- [Belastingdienst: How do you keep your records? (in Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/hoe_bewaart_u_uw_administratie)

_General information, not tax advice. Amounts are for 2026._