How long do you have to keep invoices and receipts?
Checked on 6 November 20262 min read
Short answer
In the Netherlands you keep your records, invoices and receipts included, for 7 years, and 10 years for real estate. In Spain the tax office needs 4 years, and 6 years if you keep commercial accounts (a company, for example). Digital copies are allowed in both countries, with conditions.
The periods side by side
| Netherlands | Spain | |
|---|---|---|
| Invoices and receipts | 7 years | 4 years (tax office) |
| With commercial accounts | 7 years | 6 years from the last entry |
| Real estate | 10 years | 4 years after the last return it counts in (for example depreciation) |
| Starts counting | when the record is no longer current | the day after the return's filing deadline |
What to keep
- Purchase and sales invoices, receipts included
- Bank statements and proof of payment
- Contracts, such as rent and leases
- Your VAT records and, if you keep them, your accounts
Is a digital copy enough?
- Netherlands: yes, if you convert the records completely and correctly, they stay available for the whole period and you can show them within a reasonable time. Your balance sheet and profit-and-loss statement stay on paper.
- Spain: an invoice you received as a PDF can stay a PDF. To throw away a paper receipt after scanning it, the AEAT requires certified scanning with approved software. Without it, keep the paper too.
Where it often goes wrong
- Receipts in a pocket or the car: thermal paper fades. Take a photo straight away.
- Invoices behind a download link: links expire. Keep the PDF itself, not just the email.
- Colleagues who hold on to receipts: agree that they hand them in the same week.
This guide explains the rules and is not tax advice. For your own situation, ask your accountant or gestor.
How Oteo fits
Oteo keeps the original document with every invoice, even when it came from a download link. Your team hands in receipts with a photo through a link. Everything is in one place, ready for your accountant.
Try Oteo freeSources
- Belastingdienst: Hoe lang moet u uw administratie bewaren?
- BOE: Ley 58/2003 General Tributaria, arts. 66 and 70
- BOE: Código de Comercio, art. 30
Checked on 6 November 2026
Questions
How long do I keep receipts in the Netherlands?
7 years, and 10 years for records about real estate. The period starts when a record is no longer current for your business.
How long do I keep invoices in Spain?
4 years for the tax office as a rule, 6 years if you keep commercial accounts under the Código de Comercio.
Can I keep only a photo or a PDF?
In the Netherlands yes, if you convert everything completely and correctly and can show it within a reasonable time. In Spain a PDF invoice you received can stay a PDF, but to throw away paper you need certified scanning.