Key takeaways
- Archiving electronic invoices is a legal obligation, distinct from simply storing files.
- Article 60 of the Belgian VAT Code requires three guarantees: authenticity of origin, integrity of content and legibility.
- The retention period is seven years, the same as for paper invoices.
- For a structured invoice, keep the original file (UBL 2.1) rather than its PDF printout: converting it makes the burden of proof heavier.
What archiving an electronic invoice really means
Archiving electronic invoices is not simply storing files. It is a legal obligation with precise conditions: the invoice must stay accessible, legible and provable for the whole retention period. As structured e-invoicing becomes the B2B norm, every business receives and issues files it must know how to keep properly, not just drop into a folder.
The difference is concrete. Storing means keeping a copy somewhere. Archiving means being able to demonstrate, on the day of an audit, that the invoice is authentic, that it has not been altered since it was issued, and that it remains legible. That requirement rests on one provision: article 60 of the Belgian VAT Code.
This article sets out what archiving involves in practice: which format to keep, for how long, where to store the files and what gives an archive its evidential value.
The three guarantees of article 60 of the VAT Code
Article 60 of the Belgian VAT Code requires, for every invoice, three cumulative conditions, from issuance to the end of the retention period. They apply whatever the medium, but they matter most for an electronic invoice, because a file is easier to copy and change than a sheet of paper.
The three guarantees required for archiving
Authenticity of origin
The identity of the invoice issuer is guaranteed and cannot be called into doubt.
Integrity of content
The content of the invoice has not been altered since it was issued.
Legibility
The invoice stays human-readable for the whole period, in a format that does not become obsolete.
These guarantees are not asserted, they are proven. Whatever method you choose, what matters is being able to show that the archived invoice is identical to the one that circulated. A structured invoice in UBL format, whose content is fixed and verifiable, lends itself well to that demonstration: every field is explicit and the file can be revalidated at any time.
Which format to keep: the original file is what counts
The format question is the most misunderstood. For a structured electronic invoice sent through Peppol, the original is not the PDF you read on screen: it is the UBL 2.1 file that actually travelled the network. That is what must be archived, because it carries the data. Keeping this original format is strongly recommended: converting it, for example to a plain PDF printout, makes the burden of proof significantly heavier. That PDF is only a representation, not the original.
| Store a PDF | Archive the structured file | |
|---|---|---|
| Keeps the original file that was sent | ||
| Content readable by software | ||
| Revalidation possible in an audit | ||
| Readable by a human |
The storage format itself remains free: the law does not impose a particular technology, it imposes a result. You may keep the structured file alongside a readable version, as long as legibility is guaranteed for the whole period and the chosen format does not become unreadable over time. For the structure of that file, see The UBL 2.1 format explained.
How long and where to keep your archives
Moving to electronic invoicing does not shorten the period: an electronic invoice is kept for seven years, the same as a paper one. That period, set by article 60 of the VAT Code, was reduced from ten to seven years by the law of 18 December 2025 (Belgian Official Gazette, 30 December 2025), for VAT due from 1 January 2023; it starts on 1 January of the year following the invoice date. The duration rules and the longer cases, such as immovable property, are covered in How long to keep invoices in Belgium.
retention period
same as paper (art. 60 VAT Code)
cumulative guarantees
authenticity, integrity, legibility
original format
the structured file that counts
The storage location is free: your own servers, a provider or the cloud. The only condition set by the tax authority is that full, online access to the invoices remains possible throughout the period. In other words, you may host your archives wherever you like as long as you can, on request, retrieve and present each invoice quickly.
Evidential value: what is at stake on the day of an audit
Evidential value is the purpose of all archiving: the ability of an archived invoice to serve as proof. It is not judged day to day, but on the day of a tax audit. If the three guarantees are respected, the archived invoice stands as proof; if one is missing, the archive loses its probative force and the VAT deduction it supports can be challenged.
Invoices archived with their evidential value
YouInv generates your electronic invoices in the right format and keeps the original file in a structured, accessible way, ready for an audit.
What this changes for your business
The rule to remember fits in one sentence: keep the original file, for seven years, under conditions that guarantee its authenticity, integrity and legibility. The rest is a matter of organisation and tooling. Archiving sorted by financial year, accessible online and based on the structured file turns an obligation into a formality.
It is also a criterion when choosing your software. Beyond issuing compliant invoices, your tool must know how to keep the original file, guarantee its integrity and return it on request. That is what separates a simple send from archiving with evidential value.
Further reading
- How long to keep invoices in Belgium: the period's starting point and the longer cases.
- The UBL 2.1 format explained: the structure of an archivable electronic invoice.
- Mandatory invoice details in Belgium: what every invoice must contain before it is archived.
The reference source prevails: the Keeping invoices received via electronic invoicing page of the FPS Finance.
What does archiving electronic invoices mean?
It means keeping electronic invoices for the full legal period under conditions that guarantee the authenticity of their origin, the integrity of their content and their legibility. Archiving is more than storing a file: you must be able to prove, in an audit, that the invoice has not been altered since it was issued.
Which format should you keep for an electronic invoice?
You keep the invoice in the format in which it was issued or received. For a structured invoice sent through Peppol, the original UBL 2.1 file is the one to keep; converting it to another format, such as a plain PDF printout, makes the burden of proof significantly heavier. The storage format itself is free as long as legibility is guaranteed throughout the period.
How long must you archive electronic invoices?
Seven years, the same as paper invoices. This period is set by article 60 of the Belgian VAT Code and was reduced from ten to seven years by the law of 18 December 2025; it starts on 1 January of the year following the invoice date. Moving to electronic invoicing does not shorten it.
What is the evidential value of an archived invoice?
It is the ability of an archived invoice to serve as proof during an audit. It rests on three cumulative guarantees required by article 60 of the VAT Code: authenticity of origin, integrity of content and legibility, maintained from issuance to the end of the retention period.
Where can archived electronic invoices be stored?
The storage location is free: your own servers, a provider or the cloud. The condition is that full, online access to the invoices remains possible for the tax authority throughout the period, and that the three guarantees of authenticity, integrity and legibility are respected.
