Keeping cash records: the Dutch kasboek for freelancers, simply explained
Do you ever sell something for cash, or pay for business things with cash? Then you must record it in a cash book (kasboek). It sounds old-fashioned, but it's simple — and the tax office expects it.
What is a cash book?
A cash book is an overview of all your cash income and expenses. Everything that comes in or goes out as notes and coins goes in it. So your cash always matches what's in your till or wallet.
Money that goes through the bank doesn't belong in your cash book — you already see that on your bank statement. The cash book is only for cash.
What goes in it?
For each cash transaction you note:
- the date,
- a short description (what it was),
- the amount,
- and whether it was income or an expense.
So you can see at any moment how much should be in the cash.
Why does this matter?
- The tax office can ask for it. Work with cash without a cash book, and your figures don't add up.
- Your VAT is correct. Cash sales also count towards your revenue and VAT.
- You keep an overview. You see exactly where your cash went.
Tip: record it right away
Cash is easy to lose track of in your admin. So note a cash income or expense immediately, not from memory at month-end. Keep the receipts too.
How to do it in BoekBrug
In BoekBrug you keep your cash alongside your invoices and your bank. You record your cash income and expenses, and keep the receipts with them (scan them with your camera). So your cash sits neatly with the rest of your admin — ready for your tax return and your accountant.
Try scanning receipts below, or create a free account to keep your cash book.