Importance of proper administrative records

Proper administrative records ensure that you can quickly check the figure and results of your company to gain insight into your costs, your turnover, and your profits. You can address developments and potentially adjust your activities based on this insight.

Basis for completing your returns

Your administrative records are the basis of your returns. These returns must be able to be verified quickly and properly. If your administrative records are incomplete and cannot be checked within a reasonable period, of if you fail to keep your administrative records for the required period, this may have annoying consequences. We will determine your turnover and profits ourselves and calculate the taxes due. If you disagree with this calculation, you will need to prove that the calculation is incorrect. This is called the ‘reversal of the burden of evidence’.

If you do not have any clear overviews of your purchases and sales, you cannot complete your GET return. Without sound administrative records, you cannot claim beneficial schemes, such as the ‘exemption from the payment of taxes’ for GET.


Make sure to regularly make calculations on paper to check the reconciliation between your administrative records, your returns, and the annual accounts. Store these (draft) calculations in your administrative records. We will request these.