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RETENTION PERIODS FOR TAX DOCUMENTS FLEMISH REGION (1) (2)

RETENTION PERIODS FOR TAX DOCUMENTS FLEMISH REGION (1) (2)

Summary dated 1 September 2021 of the essential legal provisions regarding the retention periods of your archives

Documents Minimum retention period (1) Format Start date of the retention period Act
Books and documents that are necessary to determine the amount of taxable income
Except in the case of seizure by the court, derogation granted by the administration or extension due to infringement:
  • 5 years: real estate withholding tax, traffic (road tax, road pricing, mileage levy), gambling (games, betting, automatic amusement machines), registration fees.
  • Up to 1 year: tax on disused business sites
  • Up to 15 months: levy on unfit and uninhabitable dwellings
Original, in some cases microfilm, microfiche or CD-WORM possible ("write once, read many")
  • Real estate tax, traffic tax, gambling tax: as of January 1 of the tax year;
  • Kilometre levy: from the calendar day on which the kilometers are travelled on non-concession roads;
  • Tax on disused business sites: January 1 of the year following the tax year;
  • Unfit and uninhabitable dwellings: registration in the inventory ;
  • Registration fees: from the day of registration of the deed or writing that gives rise to the collection of registration fees or in the absence of registration, registration fees may be waived for five years from the day of the expiration of the deadline for submission for registration, in accordance with the Federal Code of Registration, Mortgage and Court Fees.
Articles 3.13.1.2.1 and 3.3.3.0.1 Flemish Fiscal Codex
Computer systems: the records of the analyses, programs and management of the system used, as well as all the information carriers and data they contain. Except in the case of seizure by the court, derogation granted by the administration or extension due to infringement:
  • 5 years: real estate withholding tax, traffic (road tax, road pricing, mileage levy), gambling (games, betting, automatic amusement machines), registration fees.
  • Up to 1 year: tax on disused business sites
  • Up to 15 months: levy on unfit and uninhabitable dwellings
A readable and understandable form
  • Real estate tax, traffic tax, gambling tax: as of January 1 of the tax year;
  • Kilometre levy: from the calendar day on which the kilometers are travelled on non-concession roads;
  • Tax on disused business sites: January 1 of the year following the tax year;
  • Unfit and uninhabitable dwellings: registration in the inventory ;
  • Registration fees: from the day of registration of the deed or writing that gives rise to the collection of registration fees or in the absence of registration, registration fees may be waived for five years from the day of the expiration of the deadline for submission for registration, in accordance with the Federal Code of Registration, Mortgage and Court Fees.
Article 3.13.1.2.2 Flemish Fiscal Codex

Although we have composed this list with much care, Merak N.V. cannot be held responsible for any errors or any changes made to legislation.

(1) With respect to tax matters for which the Flemish Region is competent and insofar as they deviate from the applicable federal rules. In other cases, the above-mentioned federal rules apply.

(2) Until present no derogating retention periods have entered into force in the Walloon Region or the Brussels Capital Region. The federal retention periods apply to matters for which these regions have fiscal competence.

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