Digital Invoice Archiving for Belgian Construction SMEs

Archive Belgian sales and purchase invoices digitally with a clear retention schedule, readable records, controlled access and tested backups.

Enfin editorial teamUpdated: 3 minute read

Can paper invoices be discarded after digital archiving?

Electronic archiving can replace part of a paper workflow when the records remain authentic, complete, legible and available throughout the applicable retention period. Verify the process before discarding originals.

Legal retention periods

FPS Finance states that invoices, copies, accounting books and other VAT accounting documents must be kept for ten years. The starting point differs for accounting books and for invoices or other documents, so record the applicable date in your schedule. Verify it on the official accounting and invoicing page.

Requirements for a valid digital copy

RequirementWhat it meansPractical tip
ReadabilityAll mandatory information (amount, VAT, supplier, date, etc.) must be clearly legible.Scan with a high‑resolution scanner; avoid blurry or cropped pages.
IntegrityThe content and audit trail must remain reliable.Restrict editing, log changes and keep the original electronic invoice format.
AvailabilityYou must be able to present the invoice to the tax authorities on demand.Use a reliable server, computer or cloud service that you can access quickly.

Choose formats and storage that keep both the original electronic data and a legible view accessible. For structured e-invoices, a PDF view alone is not a substitute for retaining the structured invoice.

Keeping the original paper

Do not destroy an original solely because a scan exists. First verify that the electronic process preserves authenticity, integrity, legibility and availability, and check whether another legal or contractual reason requires the original.

Organising your digital archive

  1. Folder structure – Create a top‑level folder for each fiscal year, then subfolders for quarters or months, and separate folders for sales and purchase invoices.
    Example: 2026/Q1/SalesInvoices/ and 2026/Q1/PurchaseInvoices/.
  2. File naming – Use a clear name that includes the year, a sequential number and a brief description, e.g., 2026-023_Peeters_Bathroom.pdf.
  3. Searchability – Store invoices as searchable PDFs so you can locate documents by client, project or date.

Backup strategy

A robust backup plan is essential:

  • Primary copy – Store the archive on a reliable server or reputable cloud service.
  • Secondary copy – Keep an offline backup on an external hard drive or another physical medium.

Regularly verify that both copies are accessible and that the files remain readable.

Checklist for transitioning from paper to digital

  • Scan all existing paper invoices using a high‑resolution scanner.
  • Save scans as PDF/A with a clear naming convention.
  • Organise files according to the folder structure described above.
  • Verify that each file is readable and immutable.
  • Upload the files to the primary storage location.
  • Create a secondary offline backup and test restoration.
  • Decide whether paper originals can be destroyed only after a documented legal and process check.

Ongoing compliance

  • Review the archive periodically to ensure files remain readable and unaltered.
  • Update the backup plan when you change storage providers or add new hardware.
  • Keep informed of any changes to Belgian invoicing or VAT retention rules via the finance portal.
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