General business documents
| Document / data | Minimal retention period | Maximal retention period | effective date retention period | Recorded in |
| annual financial accounts, accountant’s report, etc. | 7 years | As of the date of creation | BW art. 2: 394 BW | |
| Profit and loss account | 7 years | As of the date of creation | art. 2: 10 en 3: 15a BW | |
| Administration after dissolution of legal entity | 7 years | upon termination | art. 2: 24 BW | |
| Dividend notes | 5 years | upon establishment | art. 3 uitvoeringsbeschikking dividendbelasting | |
| Commercial real estate data | 10 years | The year after the start of use | art. 34a Wet op de omzetbelasting | |
| Member administration of a cooperative with member liability | 10 years | after applying for membership | art. 2: 61 BW | |
| Grants administration | 10 years | as of the date of administration | art. 4: 69 Algemene Wet Bestuursrecht |
Fiscal documents
| Document / data | Minimal retention period | Maximal retention period | effective date retention period | Recorded in |
| General ledger, debtors ledger, creditors ledger, purchase and sales ledger, stock ledger and payroll ledger | 7 years | as from January 1st after the drafting | art. 52 Wet Rijksbelastingen art. 8 Douanewet | |
| Invoices related to sales tax | 7 years | after preparation and/or receipt | art. 31 Uitvoeringsbeschikking omzetbelasting | |
| Identification document (op grond van Wet Identificatieplicht) | 5 years | after termination of employment | art. 66 lid 4 Uitvoeringsregeling LB |