How long and how should I keep e-invoices?

The archiving rules don’t change with the e-invoicing obligation: you keep e-invoices the same way as paper invoices. It is a good moment, though, to take another look at how you keep them.

How long?

You keep all invoices and copies of invoices for 7 years. That period runs from 1 January of the year after the date of issue.

Sometimes you have to keep them longer, 15 or 25 years, because of the rules on adjustments. This mainly applies to invoices relating to the deduction for immovable capital goods and buildings that are let with VAT. Ask your accountant whether this applies to you.

How?

You may keep them on paper or electronically, whatever their original format. But the way you keep them must guarantee their origin and content: any later change must be ruled out, from the moment of issue or receipt until the end of the retention period. The invoice must also remain readable throughout that time.

The format may change, but keeping the original XML file is strongly recommended: if you convert to another format, the burden of proof on you is heavier.

You can read or print an XML file here, directly in your browser:

What if something goes wrong?

If you can’t show that the origin and content are guaranteed, FPS Finance can refuse your VAT deduction. Both the customer and the supplier can be given an administrative fine. If you have a service provider keep your invoices and they can’t meet the Belgian rules, you have to find another solution yourself.