Backing up and exporting your bookkeeping: staying in control
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
The seven-year duty to keep records, ten years for real estate data, rests with you rather than your software vendor, so export your audit file, invoices and receipts each quarter and keep one copy outside your computer and your account.
- Make the export before you cancel a subscription; afterwards your access often disappears within months.
- A cloud folder that syncs automatically is not a real backup: ransomware encrypts it too.
- Test once a year that you can open an invoice from your copy; an untested backup is not a backup.
- Record who can access your systems and bank if you are out of action for a long time.
Your bookkeeping is in the cloud, your receipts in an app and your invoices in your mail. That works fine, until it does not: you cancel your subscription, the vendor shuts down, your account is blocked or your laptop dies. The record-keeping obligation still applies in full, and it rests with you rather than your software vendor. This article covers which exports to make at a minimum, how often, where to keep them and how to arrange that someone else can access them if you cannot.
You are responsible, not your software
The law requires you to keep your records for seven years, and ten years for data on real estate. Digital storage is allowed, provided the data remains legible, unaltered and available within a reasonable time if the tax authorities ask. The details are in the record-keeping obligation. Where that data sits is irrelevant to the law: it must exist.
That means you cannot point to your vendor. If you cancel your bookkeeping package, your access often disappears within a few months, including all the receipts you uploaded. Many packages do offer an export, but only while your subscription runs. So make that export before you cancel, not after.
| Export | Why |
|---|---|
| Audit file (XAF) or a full ledger export | this is the file the tax authorities can read |
| All sales invoices as PDFs | you must keep them in the form you sent them |
| All purchase invoices and receipts as PDF or image | no receipt means no deduction and no VAT |
| Bank statements per year | banks usually keep them for less than seven years |
| Annual figures, returns and assessments | needed for queries, objections or a takeover |
| Contracts, policies and your hours record | support for deductions and agreements |
A backup rhythm you can keep up
The familiar rule of thumb works for a sole trader too: keep three copies, on two different kinds of media, one of them off site. In practice that means your bookkeeping package, a folder on your computer that syncs automatically to cloud storage, and an external drive you update each quarter and keep elsewhere. The last one is what saves you in a fire, theft or ransomware attack.
Tie your backup to a moment you already have: the VAT return. After each return you make an export and store it. Fifteen minutes four times a year, and you are never empty-handed. If you work on your records monthly, also read a monthly routine for your records.
A quarterly routine after the VAT return
- Step 1
- export the audit file or ledger entries for the quarter
- Step 2
- download the sales and purchase invoices as PDFs
- Step 3
- save everything in a folder with the year and quarter in its name
- Step 4
- copy the folder to your external drive and your cloud storage
- Step 5
- open one random file to check the copy works
Result: That last step matters most: a backup you have never tested is not a backup. Check once a year that you can actually open an invoice from the copy.
Storing it securely and the GDPR
Your records contain your clients' data, and sometimes your staff's. That makes your backup a privacy matter too: you must protect that data against loss and against access by others. So encrypt your external drive, use two-step verification on your cloud storage and do not keep your records in a folder you share with everyone. See the GDPR and client data.
Do not keep data longer than necessary. After seven years you may clear it out, and with personal data you should. So put the year in your folder names, then you can see at a glance what can go. Do keep longer what you need for your own operations, such as purchase details of assets you still use.
Who can access it if you cannot?
A backup only you can reach solves half the problem. If you are out of action for a long time, someone must be able to send your invoices, have your VAT return filed and access your bank account. So record which systems exist, how to log in and who may do what. A password manager with emergency access for one trusted person is the simplest solution. See a contingency plan if you fall ill.
The same applies when switching to another bookkeeper or package: always ask for a complete export and check it before you close the old environment. Which files you need exactly is in switching bookkeepers and choosing bookkeeping software.
- Make an export each quarter and store it in two places.
- Keep one copy offline, so ransomware cannot reach it.
- Test once a year that you can open a file from your backup.
- Record who can access your systems if you are out of action.
- Always export before you cancel a subscription, not after.
Frequently asked questions
Is my bookkeeping package responsible for my record-keeping?
No, that obligation rests with you. If your vendor stops or you cancel, you must make sure the data remains available for seven years yourself.
Which export format do I need?
An audit file (XAF) or a full ledger export matters most, because it can be imported. Also keep all invoices and receipts as PDF or image.
Can I throw away paper receipts after scanning?
Yes, if the scan is complete and legible and you keep it for seven years. Keep the authenticity and completeness of your scans in order; the article on digital storage covers that.
How often should I back up?
Tie it to your VAT return: then you do it four times a year at a moment you are already in your records. With many transactions, monthly is better.
Sources
- Keeping your recordsBelastingdienst · belastingdienst.nl
- How to keep your recordsBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
