Invoices and accounting records: how long should you keep them?

7 years, then 10 years, and now back to 7 years… Having trouble keeping up? You are certainly not alone.

In recent years, the rules governing the retention of accounting and tax documents have changed several times.

In 2022, the Belgian legislator decided to extend the retention period for many tax documents from 7 to 10 years. This applied in particular to invoices, accounting books and supporting documents for VAT purposes, as well as documents required to determine taxable income.

Since then, however, the legislator has reversed course.

Back to 7 years

The Act of 18 December 2025 reduced the general retention period from 10 back to 7 years.

For VAT purposes, this change applies to VAT that became due from 1 January 2023 onwards. For income tax purposes, the return to the 7-year period applies from assessment year 2023.

In practice, the general rule is therefore relatively simple again: your accounting and tax documents must be kept for 7 years.

For accounts that follow the calendar year, this means:

2019: until 31 December 2026
2020: until 31 December 2027
2021: until 31 December 2028
2022: until 31 December 2029
2023: until 31 December 2030

For financial years that do not coincide with the calendar year, the calculation must of course be adjusted accordingly.

Can you simply delete everything older?

Not necessarily.

In certain situations, documents must be kept for longer. This is particularly the case for certain documents relating to immovable property subject to VAT adjustment periods of 15 or 25 years.

Caution is also required when a tax audit, objection or legal proceeding is still ongoing. Other legislation may also impose specific retention periods.

Before clearing out your archives…

After several successive legislative changes, the general tax rule has become much clearer again: 7 years.
However, before permanently deleting old records, it is advisable to check whether they are subject to an exception, relate to an ongoing case or procedure, or are covered by another legal retention requirement.