{"id":843,"date":"2022-01-13T10:39:44","date_gmt":"2022-01-13T09:39:44","guid":{"rendered":"https:\/\/archivesconseil.be\/?page_id=843"},"modified":"2024-12-19T11:03:55","modified_gmt":"2024-12-19T10:03:55","slug":"your-obligations","status":"publish","type":"page","link":"https:\/\/archivesconseil.be\/en\/your-obligations\/","title":{"rendered":"Your obligations"},"content":{"rendered":"

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    Legal retention periods<\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>
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    For how many years do you have to keep invoices, account statements, personnel register and more? In the tables below you will find the legal retention period for your accounting, tax and social, company law and legal archives.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

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    DISCOVER OUR SERVICES<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/section>
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    Personal documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention period<\/strong><\/td>\nStart of the retention period<\/strong><\/td>\n<\/tr>\n
    Warranty certificates<\/td>\n2 years<\/td>\nFrom the date of purchase of the product, appliance…<\/td>\n<\/tr>\n
    Horeca invoices<\/td>\n6 months<\/td>\nFrom date of stay, restaurant…<\/td>\n<\/tr>\n
    Leases<\/td>\n5 years<\/td>\nFrom signature<\/td>\n<\/tr>\n
    Pay slips<\/td>\n10 years (although it is advisable to keep them until retirement)<\/td>\nFrom the time the pay slip is issued<\/td>\n<\/tr>\n
    Insurance documents<\/td>\n10 years<\/td>\nFrom contract signature<\/td>\n<\/tr>\n
    Personal and family documents, including but not limited to: diploma, birth certificate, adoption document, marriage contract, divorce decree, donation…<\/td>\nFor life<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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    Accounting documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention period<\/strong><\/td>\nStart of the retention period<\/strong><\/td>\n<\/tr>\n
    Original accounting books: non-split diary, central book and inventory book<\/td>\n10 years<\/td>\nFrom 1 January of the year following closing<\/td>\n<\/tr>\n
    Supporting documents (original or copy): documents that serve as the basis for all accounting processes. They can serve as proof to third parties.<\/td>\n10 years<\/td>\nFrom 1 January of the year following closing<\/td>\n<\/tr>\n
    Documents which are not used as proof for third parties: these are documents which do not show the existence of direct relations with third parties<\/td>\n10 years<\/td>\nFrom 1 January of the year following closing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Tax documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention period<\/strong><\/td>\nStart of retention period<\/strong><\/td>\n<\/tr>\n
    For tax income: all books and documents that are necessary for determining the taxable income.
    \nE.g. documents justifying the bills, documents relating to cadastral income, documents prepared for professional purposes such as wage documents, social security, contracts, vouchers of order and delivery, receipt books, supporting documents of any kind, any other document that can used to determine taxable income.These documents must be kept in the original format.<\/td>\n    		10 years<\/td>\nFrom the taxable period (tax year) to which the documents refer<\/td>\n<\/tr>\n
    For VAT: books, invoices (incoming and outgoing) and other documents required by VAT (supporting documents, investment table).<\/p>\n

    Documents must be kept in their original format. So if these are electronic invoices, the technology used must guarantee the authenticity of the origin and the integrity of the content of the invoices.<\/td>\n

    		10 years<\/td>\nFrom 1 January of the year following closing<\/td>\n<\/tr>\n
    Automated systems: information media and programs for viewing the documents above<\/td>\n10 years<\/td>\nFrom 1 January following the date the documents were drafted or issued<\/td>\n<\/tr>\n
    Original invoices or documents relating to intra-Community acquisitions of goods or purchases abroad.<\/td>\n10 years<\/td>\nFrom 1 January following the date the documents were drafted or issued<\/td>\n<\/tr>\n
    Original extracts from accounts of financial institutions, tax statements and receipts, quotations, inventory, detailed invoices and delivery notes to which the invoice refers.<\/td>\n10 years<\/td>\nFrom 1 January following the date the documents were drafted or issued<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Social contribution and insurance documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention period<\/strong><\/td>\nStart of retention period<\/strong><\/td>\n<\/tr>\n
    Staff register and dedicated personnel registers<\/td>\n5 year<\/td>\nFrom the day of the start of the first registered employee<\/td>\n<\/tr>\n
    Student contracts, professional contracts, contracts for working from home.<\/td>\n5 year<\/td>\nFrom the employee’s starting date<\/td>\n<\/tr>\n
    Copy of the accounting framework for each quarterly declaration to the RSZ.<\/td>\n5 year<\/td>\nFrom the deadline for sending the declaration<\/td>\n<\/tr>\n
    ONSS documents: DIMONA notification from the ONSS, documents for work assistance.<\/td>\n5 year<\/td>\nFrom the receipt of the DIMONA announcement<\/td>\n<\/tr>\n
    Individual account + appendices (individual identification sheets, payslips, …)<\/td>\n5 year<\/td>\nFrom the day the financial statements are closed<\/td>\n<\/tr>\n
    Medical file (in original format).<\/td>\n15 year<\/td>\nFrom the employee’s starting date<\/td>\n<\/tr>\n
    Documents related to early retirement: statements of deductions due in case of early retirement, statement of contributions due by the employer + supporting documents.<\/td>\n3 year<\/td>\nFrom sending the statement to the ONP<\/td>\n<\/tr>\n
    Working hours and deviations from the normal working hours of part-time workers.<\/td>\n5 year<\/td>\nFrom the day the person starts working part-time in the company<\/td>\n<\/tr>\n
    Work regulations<\/td>\nAs long as employees are employed<\/td>\n<\/td>\n<\/tr>\n
    Data sheets on accidents at work<\/td>\n10 year or more<\/td>\nFrom the date of the accident and 10 years after the employee’s departure<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Company law documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart of retention time<\/strong><\/td>\n<\/tr>\n
    Company archives, notes of ordinary or extraordinary general meetings, reports of managers or statutory auditors, attendance lists during meetings, etc.<\/td>\n5 year<\/td>\nDuring the lifetime of the company and 5 years after the closing date of the liquidation<\/td>\n<\/tr>\n
    Share registers, bonds, profit shares, …<\/td>\n5 year<\/td>\nDuring the lifetime of the company and 5 years after the closing date of the liquidation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Legal documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Documents related to legal actions: movable and real estate actions..<\/td>\n30 year<\/td>\nAs long as the promotion is not prescribed and 30 years later<\/td>\n<\/tr>\n
    Documents related to personal promotions.<\/td>\n30\u00a0year<\/td>\nAs long as the promotion is not prescribed and 30 years later<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Real Estate\/Syndic documents<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Supporting document(s) for the accounts<\/td>\n10 years<\/td>\nFrom the end of the billing period<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Lawyer files<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Exhibit(s) and file in general<\/td>\n5 years<\/td>\nFrom the end of the mission<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Expert files<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Exhibit(s) and Reports<\/td>\n10 years<\/td>\nFrom the end of their mission<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Architect and contractor records<\/h4>\n

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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Agreements related to construction projects and related documents<\/td>\n10 years<\/td>\nFrom the acceptance of the mission<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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    Medical material<\/h4>\n<\/div>\n
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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Paraffin blocks<\/td>\n10 years<\/td>\nfrom the date of collection<\/td>\n<\/tr>\n
    Histological sections and stained cytology slides<\/td>\n20 years<\/td>\nfrom the date of collection<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Police documents<\/h4>\n<\/div>\n
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    Type of document<\/strong><\/td>\nRetention time<\/strong><\/td>\nStart retention time<\/strong><\/td>\n<\/tr>\n
    Ride report<\/td>\n10 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n
    Judicial records<\/td>\n30 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n
    Report with material damage only<\/td>\n10 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n
    Report with bodily injury<\/td>\n10 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n
    Registers of rolling reports<\/td>\n10 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n
    Registers of judicial reports other than traffic reports<\/td>\n30 years<\/td>\nfrom the date of issue<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Archives Conseil has ensured the accuracy of the information given above but declines all responsibility in the event of errors or changes in the legislation.<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"– HomePages Legal retention periods For how many years do you have to keep invoices, account statements, personnel register and more? In the tables below you will find the legal retention period for your accounting, tax and social, company law and legal archives. 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