Streamlined invoicing for construction contractors and their accountants

What accountants need from contractors

Each quarter accountants need a consistent set of documents to prepare the VAT return:

• Sales invoices with sequential numbering, VAT breakdown per rate and client details.
• Purchase invoices and receipts, preferably digitised and categorised.
• A list of outstanding receivables.
• A list of outstanding payables.
• Bank statements for reconciliation.

Providing these items in paper form or in unstructured spreadsheets creates extra sorting, data‑entry and verification work for the accountant.

How an invoicing tool can support the workflow

A tool designed with accountants in mind can automate many of the required steps:

• Sequential numbering – invoices are numbered automatically without gaps and display the VAT rate, VAT amount and total.
• Export formats – invoices can be exported in CSV, UBL or other formats that most accounting packages can import.
• Quarterly VAT summary – the system calculates total turnover per VAT rate and presents a ready‑to‑use overview for the VAT return.
• Digital receipt capture – a receipt scanned with a smartphone can have the amount, supplier, date and VAT extracted, linked to a project and stored in a searchable archive.
• Bank reconciliation – by connecting to the bank, incoming payments are automatically matched to open invoices and expenses are suggested for matching with purchase receipts; the accountant only needs to confirm the matches.
• Open‑items dashboard – a single screen lists unpaid invoices and outstanding bills, showing due dates and ageing information for quick analysis.

Dealing with the construction‑specific reverse‑charge rule

When a contractor invoices another VAT‑registered contractor, the reverse‑charge mechanism applies: the invoice carries no VAT and must include the note “VAT shifted, article 20 KB nr. 1.”
An invoicing tool can be configured per client to apply this rule automatically, ensuring the correct wording and VAT treatment on every relevant invoice. Export files can indicate which invoices are subject to the reverse charge, simplifying the accountant’s VAT filing.

Using Peppol for electronic invoicing

Peppol enables the exchange of structured e‑invoices between businesses. With Peppol support, invoices are sent directly to the customer’s accounting system, and incoming Peppol invoices from suppliers can be received straight into the invoicing tool. This creates a fully digital flow: supplier → invoicing tool → bank match → accountant confirmation, eliminating paper PDFs and manual entry.

For the official Belgian e‑invoicing requirements, see the portal of the Belgian government Belgian e‑invoicing portal.

Granting accountant access

Accountants can be invited as users with limited permissions. They can view financial data (invoices, expenses, VAT overviews, bank reconciliation) without accessing other business areas such as CRM or project reports. This allows them to retrieve the information they need at any time, removing the need for ad‑hoc email requests.

Practical checklist for contractors

1. Standardise invoice creation – use sequential numbering and include the required VAT details.
2. Digitise all purchase receipts – capture them with a mobile app and store them centrally.
3. Export a quarterly VAT summary – generate the overview directly from the invoicing tool.
4. Reconcile bank transactions – connect the bank feed and review the suggested matches.
5. Invite your accountant – give them read‑only access to the relevant sections of the tool.

Practical checklist for accountants

1. Request access – ask the contractor to invite you to the invoicing platform.
2. Verify invoice numbering – ensure there are no gaps in the sequence.
3. Check reverse‑charge invoices – confirm the correct note and VAT treatment are applied.
4. Review the VAT summary – compare the totals with the contractor’s turnover records.
5. Confirm bank matches – validate the automatic matches before finalising the VAT return.

For up‑to‑date guidance on Belgian VAT obligations and to verify how the rules apply to your specific situation, consult the official VAT site Belgian VAT information.

For more information about the invoicing solution discussed in this article, visit the Enfin invoicing accountant page.