Storing e-invoices calls for a different approach than a paper archive. The invoice is now a structured file, and you are best off keeping that file as you sent or received it. These are the questions we get most often.
Questions and answers on storing e-invoices
Which version of the invoice must I keep?
The FPS Finance strongly recommends keeping the original electronic format (XML). You may use another format, but then you must prove that the invoice kept its authenticity and integrity, and that burden of proof is much heavier.
How long must I keep e-invoices?
Just as for paper invoices: ten years, under article 60, §3 of the Belgian VAT Code since the law of 20 November 2022. An older page of the FPS Finance still mentions seven years. The period starts on 1 January of the year after the issue date. For invoices covered by the revision rules, such as for real estate, this can be 15 or 25 years.
Which conditions must storage meet?
You must guarantee authenticity of origin, integrity of content and legibility from issue or receipt until the end of the retention period. In other words, nobody may be able to change the invoice afterwards.
May my accounting software, service provider or a cloud store the invoices?
Yes. You do remain responsible. If the provider cannot meet the Belgian obligations, such as the retention period, you must find another solution yourself. Also check how to export everything if you change provider.
Where must I keep the invoices?
That is up to you, as long as you can present them to the FPS Finance on request and without delay. You do not need prior approval for your archiving system, and the FPS Finance does not give one either.
What if I lose my archive?
The consequences are the same as a fire in a paper archive. So make a backup. If you cannot show authenticity and integrity, the FPS Finance may refuse the VAT deduction and may fine both customer and supplier.
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Source: This page summarises the official FAQ of the Belgian Federal Public Service Finance in our own words. The official text always prevails: FPS Finance, e-invoicing website. This is not legal advice.