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De Belastingdienst stelt eisen aan de duur, de vorm en de toegankelijkheid van die bewaring. Voor organisaties die overstappen op e-facturatie zijn deze regels bijzonder relevant, want ze bevestigen dat digitale facturen digitaal bewaard moeten worden.",[1003,1004,1005],"e-card",{},[999,1006,1007,1011],{},[1008,1009,1010],"strong",{},"In het kort",": facturen bewaar je 7 jaar (10 jaar bij vastgoed) in de vorm waarin je ze hebt verstuurd of ontvangen. Digitale facturen druk je niet af maar sla je digitaal op. Papieren facturen mag je scannen en digitaal bewaren (het conversiebeginsel), mits de scan juist en volledig is.",[1013,1014,1016],"h2",{"id":1015},"bewaartermijnen","Bewaartermijnen",[999,1018,1019,1020,1023],{},"De standaard bewaartermijn voor facturen en basisgegevens is ",[1008,1021,1022],{},"7 jaar",". Voor bepaalde categorieën geldt een langere termijn:",[1025,1026,1027,1040],"table",{},[1028,1029,1030],"thead",{},[1031,1032,1033,1037],"tr",{},[1034,1035,1036],"th",{},"Type gegevens",[1034,1038,1039],{},"Bewaartermijn",[1041,1042,1043,1051,1059],"tbody",{},[1031,1044,1045,1049],{},[1046,1047,1048],"td",{},"Basisgegevens (debiteuren, crediteuren, in-/verkoop, grootboek, loonadministratie)",[1046,1050,1022],{},[1031,1052,1053,1056],{},[1046,1054,1055],{},"Gegevens over onroerende zaken en rechten op onroerende zaken",[1046,1057,1058],{},"10 jaar",[1031,1060,1061,1064],{},[1046,1062,1063],{},"Gegevens onder de Unieregeling of Invoerregeling (One Stop Shop)",[1046,1065,1058],{},[999,1067,1068],{},"De bewaartermijn begint niet op de factuurdatum, maar op het moment dat de actualiteitswaarde van het gegeven vervalt. Een leasecontract van 4 jaar bewaar je dus eerst 4 jaar als onderdeel van de actieve administratie; pas daarna begint de bewaartermijn van 7 jaar.",[1070,1071,1072],"blockquote",{},[999,1073,1074,1077],{},[1008,1075,1076],{},"Let op",": ook na beëindiging van je onderneming moet de administratie bewaard blijven zodat de Belastingdienst een eindcontrole kan doen.",[1013,1079,1081],{"id":1080},"bewaarvorm-digitaal-blijft-digitaal","Bewaarvorm: digitaal blijft digitaal",[999,1083,1084,1085,1088],{},"De Belastingdienst is duidelijk: je bewaart facturen ",[1008,1086,1087],{},"in de vorm waarin je ze hebt verstuurd of ontvangen",". Een factuur die je digitaal ontvangt (als UBL, Peppol BIS of XML-bestand) sla je digitaal op. Afdrukken en het digitale bestand verwijderen is niet toegestaan.",[999,1090,1091],{},"Andersom geldt hetzelfde: een factuur die je op papier ontvangt, bewaar je in principe op papier, tenzij je gebruik maakt van het conversiebeginsel (zie hieronder).",[1070,1093,1094],{},[999,1095,1096,1099],{},[1008,1097,1098],{},"Tip",": als je facturen via eConnect verstuurt of ontvangt, worden ze automatisch digitaal gearchiveerd in het platform. Je voldoet daarmee direct aan de bewaarvorm-eis van de Belastingdienst.",[1013,1101,1103],{"id":1102},"het-conversiebeginsel","Het conversiebeginsel",[999,1105,1106],{},"Het conversiebeginsel geeft ondernemers de mogelijkheid om gegevens van het ene opslagmedium naar het andere over te brengen. Denk aan papieren facturen scannen naar digitaal, bestanden overzetten van een cd-rom naar een USB-stick, of gegevens converteren naar een ander bestandsformaat.",[999,1108,1109],{},"Na een geldige conversie hoeft het originele document niet meer bewaard te worden. De digitale versie neemt de plaats in van het origineel.",[1111,1112,1114],"h3",{"id":1113},"voorwaarden","Voorwaarden",[999,1116,1117],{},"De Belastingdienst stelt vier voorwaarden aan conversie:",[1119,1120,1121,1128,1134,1140],"ol",{},[1122,1123,1124,1127],"li",{},[1008,1125,1126],{},"Juist en volledig",": de geconverteerde gegevens moeten inhoudelijk identiek zijn aan het origineel.",[1122,1129,1130,1133],{},[1008,1131,1132],{},"Beschikbaar gedurende de gehele bewaartermijn",": de gegevens moeten de volledige 7 of 10 jaar toegankelijk blijven.",[1122,1135,1136,1139],{},[1008,1137,1138],{},"Reproduceerbaar en leesbaar",": de gegevens moeten binnen redelijke tijd te reproduceren, leesbaar te maken en te controleren zijn.",[1122,1141,1142,1145],{},[1008,1143,1144],{},"Echtheidskenmerken bewaren",": bij het scannen van papieren documenten moeten echtheidskenmerken worden mee opgeslagen (kleur, logo, watermerk, papiersoort, handtekening). Als dat technisch niet mogelijk is, moeten ze worden gecompenseerd met technische maatregelen (hoge resolutie) of organisatorische maatregelen (afstemming met bankafschriften).",[1111,1147,1149],{"id":1148},"uitzonderingen","Uitzonderingen",[999,1151,1152],{},"Niet alle documenten mogen worden geconverteerd. De balans, de staat van baten en lasten en bepaalde douanedocumenten moeten in hun oorspronkelijke vorm bewaard blijven.",[1111,1154,1156],{"id":1155},"auditfile-is-niet-voldoende","Auditfile is niet voldoende",[999,1158,1159],{},"De Auditfile Financieel is een uittreksel van het grootboek en wordt door de meeste boekhoudpakketten ondersteund. Het is echter niet voldoende om alleen de Auditfile te bewaren: alle onderliggende detailgegevens (facturen, bonnen, contracten) moeten beschikbaar blijven.",[1013,1161,1163],{"id":1162},"wat-moet-je-bewaren","Wat moet je bewaren?",[999,1165,1166],{},"De Belastingdienst rekent alle gegevens over je onderneming tot de administratie, ongeacht de vorm:",[1168,1169,1170,1173,1176,1179,1182,1185,1188],"ul",{},[1122,1171,1172],{},"Ontvangen facturen en kopieën van verzonden facturen",[1122,1174,1175],{},"Bankafschriften",[1122,1177,1178],{},"Contracten, overeenkomsten en correspondentie",[1122,1180,1181],{},"Kasadministratie (inclusief kladaantekeningen) en kassabonnen",[1122,1183,1184],{},"Software en databestanden",[1122,1186,1187],{},"Financiële aantekeningen (inkoop-/verkoopboek, grootboek)",[1122,1189,1190],{},"Tussentijdse controleberekeningen",[1111,1192,1194],{"id":1193},"elektronische-communicatie","Elektronische communicatie",[999,1196,1197],{},"Zakelijke berichten via e-mail, WhatsApp, sms en sociale media vallen ook onder de bewaarplicht. Bij een controle moeten deze beschikbaar zijn in de door de inspecteur gewenste vorm. Als er geen scheiding is aangebracht tussen zakelijke en privégegevens, moeten ook privégegevens worden bewaard.",[1013,1199,1201],{"id":1200},"toegankelijkheid-van-digitale-bestanden","Toegankelijkheid van digitale bestanden",[999,1203,1204],{},"De bewaarplicht vereist dat digitale bestanden raadpleegbaar blijven gedurende de hele bewaartermijn. In de praktijk kan dit betekenen dat je oude hardware of software moet bewaren als bestanden alleen daarop leesbaar zijn. Bij het kiezen van een archiveringsoplossing is het daarom verstandig om te werken met open, breed ondersteunde formaten.",[1070,1206,1207],{},[999,1208,1209,1211],{},[1008,1210,1098],{},": gestructureerde e-facturen in UBL- of Peppol BIS-formaat zijn open standaarden die niet afhankelijk zijn van specifieke software. Daarmee voldoe je eenvoudiger aan de eis van langdurige raadpleegbaarheid dan met propriëtaire formaten.",[1013,1213,1215],{"id":1214},"administratie-door-derden","Administratie door derden",[999,1217,1218],{},"Als je administratie geheel of gedeeltelijk door een boekhouder, accountant of ander bureau wordt bijgehouden, moeten ook de gegevens bij die derde partij bewaard blijven conform dezelfde regels.",[1013,1220,1222],{"id":1221},"wat-als-je-administratie-niet-compleet-is","Wat als je administratie niet compleet is?",[999,1224,1225],{},"Bij een onvolledige administratie of een te korte bewaartermijn kan de Belastingdienst zelf je omzet en winst vaststellen. Als je het niet eens bent met die berekening, moet jij bewijzen dat deze onjuist is. Dit heet de omkering van bewijslast en is een ingrijpende sanctie die je wilt voorkomen.",[1013,1227,1229],{"id":1228},"wat-betekent-dit-voor-e-facturatie","Wat betekent dit voor e-facturatie?",[999,1231,1232],{},"De fiscale bewaarregels sluiten naadloos aan bij de overstap naar e-facturatie:",[1168,1234,1235,1241,1247,1252],{},[1122,1236,1237,1240],{},[1008,1238,1239],{},"Digitale facturen zijn gelijkwaardig aan papieren facturen"," volgens de Belastingdienst, mits de echtheid, integriteit en leesbaarheid zijn gewaarborgd.",[1122,1242,1243,1246],{},[1008,1244,1245],{},"Bewaren in originele vorm"," betekent dat UBL- en Peppol-facturen digitaal worden gearchiveerd. Dit gaat automatisch als je via eConnect werkt.",[1122,1248,1249,1251],{},[1008,1250,1103],{}," biedt een overgangspad: papieren facturen mogen worden gescand en digitaal bewaard, waarna het papieren origineel niet meer nodig is. Dit verlaagt de drempel om volledig digitaal te werken.",[1122,1253,1254,1257],{},[1008,1255,1256],{},"Open standaarden"," (UBL, Peppol BIS) garanderen langdurige leesbaarheid zonder afhankelijkheid van specifieke software.",[1013,1259,1261],{"id":1260},"veelgestelde-vragen","Veelgestelde vragen",[1263,1264,1265,1273,1280],"e-accordion",{},[1266,1267,1270],"e-accordion-item",{"header":1268,"value":1269},"Hoe lang moet ik facturen bewaren?","item-1",[999,1271,1272],{},"De standaard bewaartermijn voor facturen is 7 jaar. Voor gegevens over onroerende zaken en gegevens onder de Unieregeling of Invoerregeling (One Stop Shop) geldt een termijn van 10 jaar. De termijn begint op het moment dat de actualiteitswaarde van het gegeven vervalt, niet op de factuurdatum.",[1266,1274,1277],{"header":1275,"value":1276},"Mag ik papieren facturen scannen en het origineel weggooien?","item-2",[999,1278,1279],{},"Ja, dat mag op grond van het conversiebeginsel. De scan moet inhoudelijk identiek zijn aan het origineel, gedurende de hele bewaartermijn beschikbaar blijven en reproduceerbaar zijn. Echtheidskenmerken (kleur, logo, handtekening) moeten worden mee opgeslagen of gecompenseerd met technische maatregelen zoals hoge resolutie.",[1266,1281,1284],{"header":1282,"value":1283},"Moet ik een digitale factuur ook op papier bewaren?","item-3",[999,1285,1286],{},"Nee, juist niet. De Belastingdienst schrijft voor dat je facturen bewaart in de vorm waarin je ze hebt verstuurd of ontvangen. Een factuur die je digitaal ontvangt (als UBL, Peppol BIS of XML), sla je digitaal op. Afdrukken en het digitale bestand verwijderen is niet toegestaan.",[1288,1289],"hr",{},[999,1291,1292,1293,1297],{},"Wil je weten welke gegevens op een factuur verplicht zijn? Lees meer over de ",[1294,1295,1296],"a",{"href":63},"wettelijke factuurvereisten",".",[1299,1300,1305],"e-button",{"to":1301,"variant":1302,"className":1303},"https://econnect.eu/nl/e-facturatie","link",[1304],"mt-4",[999,1306,1307],{},"Ontdek hoe eConnect je facturen digitaal archiveert",[1299,1309,1313],{"to":951,"variant":1310,"color":1311,"target":1312},"outline","primary","_blank",[999,1314,1315],{},"Schrijf je in voor de update",[1317,1318,1320,1324,1327,1330],"docs-related",{"title":1319},"Gerelateerd",[1321,1322],"docs-related-link",{"title":1323,"to":63},"Wettelijke factuurvereisten voor e-facturen",[1321,1325],{"title":1326,"to":55},"E-facturatie in Nederland: wat is verplicht?",[1321,1328],{"title":1329,"to":324},"Wat is Peppol en hoe werkt het netwerk?",[1321,1331],{"title":1332,"to":389},"Van semantiek tot syntax: hoe e-factuurstandaarden werken",{"title":731,"searchDepth":732,"depth":732,"links":1334},[1335,1336,1337,1343,1346,1347,1348,1349,1350],{"id":1015,"depth":732,"text":1016},{"id":1080,"depth":732,"text":1081},{"id":1102,"depth":732,"text":1103,"children":1338},[1339,1341,1342],{"id":1113,"depth":1340,"text":1114},3,{"id":1148,"depth":1340,"text":1149},{"id":1155,"depth":1340,"text":1156},{"id":1162,"depth":732,"text":1163,"children":1344},[1345],{"id":1193,"depth":1340,"text":1194},{"id":1200,"depth":732,"text":1201},{"id":1214,"depth":732,"text":1215},{"id":1221,"depth":732,"text":1222},{"id":1228,"depth":732,"text":1229},{"id":1260,"depth":732,"text":1261},"Fiscale bewaarplicht in Nederland: bewaartermijnen, het conversiebeginsel, digitale archivering en de regels voor e-facturen.",[1353,1354,1355,1356,1357,1358,1359,1360],"bewaarplicht facturen Nederland","hoe lang facturen bewaren","conversiebeginsel Belastingdienst","digitale facturen bewaren","archivering e-facturen","mag ik papieren facturen scannen","bewaartermijn administratie 7 jaar","facturen bewaren in originele vorm","2026-08-01","2026-07-25","docs",{"og_image":1365},"/images/og/docs-leren.png","Article",{"title":78,"description":1351},"Bewaarplicht facturen Nederland: 7 jaar | eConnect","regelgeving-europa/nederland/bewaarplicht-en-archivering","yy5mDS9-YsIAuLptF6Ert5TLGs0yw3P4Q4fTLnpVY7U",[1372,1377,1382,1386,1391,1396,1400,1404,1409],{"id":1373,"path":1374,"stem":1375,"title":1376},"home/cs/index.md","/cs","cs/index","Domů",{"id":1378,"path":1379,"stem":1380,"title":1381},"home/de/index.md","/de","de/index","Home",{"id":1383,"path":1384,"stem":1385,"title":1381},"home/en/index.md","/en","en/index",{"id":1387,"path":1388,"stem":1389,"title":1390},"home/es/index.md","/es","es/index","Inicio",{"id":1392,"path":1393,"stem":1394,"title":1395},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1397,"path":1398,"stem":1399,"title":1381},"home/it/index.md","/it","it/index",{"id":1401,"path":1402,"stem":1403,"title":1381},"home/nl/index.md","/nl","nl/index",{"id":1405,"path":1406,"stem":1407,"title":1408},"home/pl/index.md","/pl","pl/index","Strona 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is e‑facturatie","XML-factuur die software direct verwerkt via Peppol, met routing en formaten.","sending-invoice","/images/sfeer/sfeer-collega-greenroom-lach.jpg","smooth-e-invoicing",{"id":1425,"path":1426,"stem":1427,"title":1428,"description":1429,"icon":1430,"image":1431,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1423,"external_url":17,"navigation":18,"redirect":17},"sections/nl/1.oplossingen/10.voordelen-e-facturatie.md","/nl/oplossingen/voordelen-e-facturatie","nl/1.oplossingen/10.voordelen-e-facturatie","Voordelen e‑facturatie","Lagere kosten, snellere betaling en minder fraude, met praktijkcijfers.","thumbsup","/images/sfeer/sfeer-duo-monitor.jpg",{"id":1433,"path":1434,"stem":1435,"title":1436,"description":1437,"icon":1438,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":18,"redirect":17},"sections/nl/1.oplossingen/11.branches.md","/nl/oplossingen/branches","nl/1.oplossingen/11.branches","Branches","Sectorspecifieke e-facturatie voor de grootste branches en niches.","category",{"id":1440,"path":1441,"stem":1442,"title":801,"description":1443,"icon":1444,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1445,"external_url":17,"navigation":18,"redirect":17},"sections/nl/1.oplossingen/11.scan-en-herken.md","/nl/oplossingen/scan-en-herken","nl/1.oplossingen/11.scan-en-herken","Stuur een PDF, scan of foto in en ontvang een gevalideerde e-factuur terug. 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Kies het model dat past bij jouw organisatie.","handshake","partner-worden",{"id":1861,"path":1862,"stem":1863,"title":868,"description":1864,"icon":1865,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1859,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/7.softwarepartners.md","/nl/partners/softwarepartners","nl/3.partners/7.softwarepartners","Voeg Peppol e-facturatie toe aan jouw boekhoud-, ERP- of branchesoftware. Live binnen vier weken via REST API of standaardkoppeling.","applications",{"id":1867,"path":1868,"stem":1869,"title":871,"description":1870,"icon":1871,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1859,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/8.white-label.md","/nl/partners/white-label","nl/3.partners/8.white-label","Bied Peppol en e-facturatie aan onder je eigen merk. Geen eigen Peppol-certificaat, geen OpenPeppol-contributie, geen audits. 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Heldere doorlooptijden, rolverdeling en een vaste route naar je eerste live klant.","rocket",{"id":1891,"path":1892,"stem":1893,"title":874,"description":1894,"icon":1895,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/ik-ben-al-partner.md","/nl/partners/ik-ben-al-partner","nl/3.partners/ik-ben-al-partner","Centrale toegang voor bestaande eConnect-partners: training, sales- en marketingmateriaal, partner support en directe lijn naar je Partner Manager.","account-verified",{"id":1897,"path":1898,"stem":1899,"title":636,"description":731,"icon":1858,"image":17,"columns":17,"tabs":1900,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/index.md","/nl/partners","nl/3.partners/index",[1901,1903,1905],{"key":1829,"label":1902},"Smooth e‑invoicing",{"key":1859,"label":1904},"Partner worden",{"key":1836,"label":1906},"Voor bestaande partners",{"id":1908,"path":1909,"stem":1910,"title":1911,"description":1912,"icon":1889,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1829,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/live-binnen-een-maand.md","/nl/partners/live-binnen-een-maand","nl/3.partners/live-binnen-een-maand","Snel live","REST API, OpenAPI, SDK's in PHP en .NET en een gratis acceptatieomgeving. Van getekend contract tot eerste live klant binnen een maand.",{"id":1914,"path":1915,"stem":1916,"title":880,"description":1917,"icon":1918,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":1836,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/partner-support.md","/nl/partners/partner-support","nl/3.partners/partner-support","Dedicated support zodat jij klanten snel verder helpt.","support",{"id":1920,"path":1921,"stem":1922,"title":1923,"description":1924,"icon":1858,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/plan-een-partnership-gesprek.md","/nl/partners/plan-een-partnership-gesprek","nl/3.partners/plan-een-partnership-gesprek","Plan een partnership-gesprek","Plan een vrijblijvend gesprek over partnerschap met eConnect. Ontdek welk partnermodel — referral, reseller of white label — past bij jouw organisatie.",{"id":1926,"path":1927,"stem":1928,"title":703,"description":731,"icon":17,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":46,"redirect":1929},"sections/nl/3.partners/verhalen/index.md","/nl/partners/verhalen","nl/3.partners/verhalen/index","/nl/partnerverhalen",{"id":1931,"path":1932,"stem":1933,"title":1934,"description":1935,"icon":1936,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":18,"redirect":17},"sections/nl/3.partners/waarom-econnect.md","/nl/partners/waarom-econnect","nl/3.partners/waarom-econnect","Waarom eConnect","Soepel, standaard en solide. 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Plan een kennismaking voor een persoonlijk voorstel.","pricing-plan",{"id":1948,"path":897,"stem":1949,"title":607,"description":1950,"icon":1697,"image":17,"columns":17,"tabs":17,"nav_column":17,"nav_tab":17,"external_url":17,"navigation":46,"redirect":17},"sections/nl/5.docs/1.product/index.md","nl/5.docs/1.product/index","Productdocumentatie voor het eConnect-platform, Control en PDF herkenning.",{"id":1952,"path":1953,"stem":1954,"title":7,"description":1955,"icon":259,"image":17,"columns":17,"tabs":17,"nav_column":1690,"nav_tab":17,"external_url":17,"navigation":46,"redirect":8},"sections/nl/5.docs/10.regelgeving-europa.md","/nl/docs/regelgeving-europa","nl/5.docs/10.regelgeving-europa","Verplichtingen, deadlines en CTC-modellen per Europees land, inclusief 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