Sole Proprietorship / Partnership Documentation Checklist

To manage your administration properly (sole proprietorship, for BV see here), we require the following documentation for our file.

1. Permanent File

Company Details

• Company name and address

• Chamber of Commerce registration extract

• VAT identification number

• Telephone number

• Email address

Owner(s)

• Full name and residential address

• Gender

• Citizen Service Number (BSN)

• Copy of passport or ID

• Wwft identification record and date

• Wwft risk profile and date

Legal and Contractual Documentation

• Sole proprietorship registration or partnership agreement

• Acquisition deed (if applicable)

• Relevant agreements

Payroll (if applicable)

• Payroll tax number

• Sector classification decision (including Whk percentage)

• Applicable CAO

• Employee contracts and identification

• Work permits (if applicable)

Assets and Financing

• Real estate purchase or lease agreements

• Movable asset purchase agreements

• Loan agreements

• Mortgage agreements

Pension and Insurance

• Annuity agreements

• Pension agreements

• Life insurance policies

• Employer insurance policies

2. Annual File

Financial Administration

• Balance sheet

• Profit and loss account

• Asset and depreciation schedules

• Inventory statement (31 December)

• Accounts receivable and payable

• Equity overview

• Private withdrawals and contributions

• Loan specifications

• Revenue and cost specifications

VAT

• VAT return copies

• VAT reconciliation

• ICP statements

• VAT corrections or supplements

• KOR application (if applicable)

Payroll

• Payroll tax return reconciliation

• Payroll journal entries

• Employee wage specifications

• Payslips and annual statements

• Work-related costs scheme calculations

3. Income Tax File

• Income tax return documentation

• Supporting schedules

4. Advisory File

• Correspondence

• Tax advice

• Telephone notes