Prepare a Belgian Construction Company for a VAT Audit

VAT-audit preparation is a reconciliation exercise: the VAT returns, sales and purchase records, invoices, corrections, payments and project evidence should tell the same story. Start with a defined period and exception list rather than opening every project folder at once.

Freeze the review scope

Record the periods, entities, establishments and document types covered by the request. Assign one coordinator and route questions through that person so the company does not provide conflicting or duplicate files.

Keep a log of what was requested, supplied, clarified and still outstanding.

Reconcile returns to accounting records

Compare the totals in each periodic VAT return with the sales and purchase ledgers. Explain differences such as credit notes, timing, corrections, reverse charge or transactions outside the standard return flow.

Do not force totals to match by editing issued documents. Preserve the original entry and document the correcting action.

Test invoice samples

Select representative sales invoices: standard and reduced rates, progress invoices, reverse charge, credit notes and structured B2B invoices. Check identifiers, dates, number sequence, descriptions, tax treatment, totals and required statements.

For purchase invoices, verify supplier identity, business purpose, VAT treatment and the link to the accounting entry or project.

Review reduced-rate evidence

For every sampled reduced-rate project, retrieve the building and use information, work description, customer data, supporting communication and current invoice statement. Remove references to an obsolete “mandatory signed certificate” from the internal checklist.

Escalate contradictions rather than filling them in retrospectively without evidence.

Preserve structured invoices and corrections

For in-scope B2B invoices since 1 January 2026, retrieve the structured original, legible representation, delivery status and any linked credit note. A PDF alone is not the legal structured invoice.

FPS Finance states a ten-year retention period for invoices and VAT accounting documents. Test whether records can be retrieved for the entire period from current and former systems.

Prepare the expense file

Check that claimed input VAT is supported by a valid document and business purpose. Flag private or mixed expenses, missing receipts, duplicate documents and unexplained supplier payments for accountant review.

Link expenses to projects when that context explains the business use, but keep accounting evidence accessible independently of one employee’s notes.

Run a mock retrieval

Ask someone outside the daily administration to retrieve one sales invoice, purchase invoice, credit note, project evidence and return reconciliation. Record missing permissions, unclear names and broken export steps.

Fix the process, then generate the final package from controlled source records. Do not create an uncontrolled folder of renamed copies with no link to the originals.

The FPS Finance accounting and invoicing guidance explains general obligations. Follow the inspector’s request and let the accountant or tax adviser handle substantive disputes.