VAT documents:
| VAT
Documents |
Years
to be maintained |
Original
Format |
Starting
date |
Law |
| The book for incoming invoices,
the book for outgoing invoices, the daily register for
receipts, register of reimbursements, register of production
costs. |
10 |
original |
From January 1 following the
closing date |
Art. 60 §1 VAT code |
| The book of invoices, the garage
register, documents which are stipulated by the VAT code,
i.e. invoices, transport documentation, accounts and receipts,
import and export documents. Invoices or documents that
as such have respect to acquisition of goods, within the
E.U. as well as purchases from foreign locations. Statements
for accounts with financial institutions, fiscal account
settlements and payments, the estimate, the inventory,
the detailed invoices and the delivery confirmations in
regard to those invoices. |
10 |
original |
From January 1 following the
closing date, or following the date of reporting or distribution |
Art. 60 §1 VAT code |
| When the deduction of the VAT
comes under a revision during a period of 15 years (buildings),
the taxpayer who has claimed the deduction is obligated
to maintain records of the books, the items, the invoices
, the contracts, the account statements and other items
in respect to the transactions that apply or contribute
to the construction of such a building, or to the acquisition,
with VAT payment, of a building or a legal right to a
building. |
10 |
original |
From January 1 following the
closing date, or following the date of reporting or distribution |
Art. 11 §4 Royal decree
of 23/12/1994 |
Tachograph disks. Given that
data recorded on tachograph disks is readable only for
a limited time, due the characteristics of the paper used,
the administration allows for a limited required term
for keeping these
|
3 |
original |
Beginning from the date of the
record. |
VAT revue no. 129, p.611, Decree
of May 26, 1997, n° E.T. 84.905 |
|
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