Belgian legislation require that certain data remains within the jurisdiction of Belgium, such as article 14 of the Law of 8 August 1983 establishing a National Register of natural persons, Under article 14, the data collected must be stored locally in order to be physically destroyed in the case of emergency. Belgium requires its authorities to have access to business documents related to tax. It requires that invoices received and copies of invoices issued by the taxpayer (itself or in its name and on its behalf) must be stored in Belgium if the storage is not performed in an electronic form guaranteeing complete and online access in Belgium to the relevant data. Invoices must be stored either in electronic or paper format (Article 60, § 6 of the VAT Code).