Archiving Belgian Peppol invoices: XML, PDF, and evidence
Operational archive playbook for structured Peppol invoices in Belgium: what to retain, integrity basics, duration orientation, and a VAT-evidence checklist.
Updated
- Belgium
Invoice archiving in Belgium for Peppol means keeping the structured electronic original, not only a PDF on a shared drive. You need authenticity, integrity, and readability for the legal retention period. A rebuilt PDF that disagrees with the XML is not an archive.
Example
Atelier Nord stores sent UBL for F2026-041 plus delivery status, and inbound UBL for supplier F2026-440. The PDF is generated from the same data. Each quarter they export one old invoice and reopen XML plus PDF. Credit note C2026-012 is linked to F2026-041.
What this playbook covers
Structured Peppol invoices change what "keep the invoice" means. For Belgian VAT evidence you need a durable archive of the electronic original, not only a pretty PDF in a shared drive. Format context: PDF vs structured invoice.
What to retain
| Artefact | Role in the archive | Keep? |
|---|---|---|
| Structured original (UBL/XML or equivalent) | Authoritative e-invoice content | Yes as primary electronic original |
| Human-readable PDF (if generated from the same data) | Approvals, human review, case attachments | Useful companion; not a substitute for the XML |
| Delivery / status evidence | Proof the document was exchanged | Keep with the invoice record where available |
| Linked credit notes / corrections | Full story of the amount | Keep with the original invoice chain |
| Attachments required by the deal | Contracts, timesheets, supporting docs | Keep if they support the VAT facts |
Generate PDF from the structured data when you need a reading copy. Never archive a rebuilt PDF that disagrees with the XML.
Integrity and readability (orientation)
Belgian and EU e-invoice practice expects that, for the retention period, you can show:
- Authenticity of origin: you know who issued/received the invoice
- Integrity of content: the archived file was not silently altered
- Readability: a human (and your tools) can still open and understand it
In practice for Peppol SMEs:
| Control | Practical habit |
|---|---|
| Immutable original | Store the received/sent structured file as-is |
| Traceability | Keep document ID, Peppol IDs, timestamps, and status |
| Access control | Limit who can overwrite archive objects |
| Exportability | You can retrieve XML (+ PDF) without the original SaaS UI |
| Pairing | Link inbound/outbound invoice to booking and payment |
Your Access Point or invoicing product may hold the files; you still own the retention outcome. Confirm export and long-term retrieval with your provider (Peppol Access Point).
Duration orientation
Exact clocks belong in Belgian tax and accounting law. As an operations orientation, teams usually plan multi-year retention (commonly discussed around seven years for many accounting records). Do not invent a shorter "Peppol-only" period. Confirm duration with your accountant and FPS Finance guidance.
Operational archive checklist
- Capture: on send/receive success, persist the structured original immediately
- Label: invoice number, issue date, counterparty VAT/Peppol ID, direction (in/out)
- Companion PDF: optional, generated from the same data set
- Chain: attach credit notes and rejection/resend history (credit notes on Peppol)
- Booking link: store the accounting document reference next to the archive ID
- Restore test: quarterly, export one old invoice and reopen XML + PDF
- Exit plan: know how to bulk-export if you change software
| Failure mode | Why it hurts |
|---|---|
| PDF-only archive | Cannot prove the structured content that was exchanged |
| SaaS-only copy, no export | Provider change or lock-out blocks audits |
| Edited "clean" XML after the fact | Breaks integrity story |
| Missing credit-note link | Audit trail of the final amount is incomplete |
FAQ
What must I archive for a Peppol invoice?
The structured original (UBL/XML), plus delivery evidence and linked credit notes. A PDF companion is useful, not a substitute.
Is a PDF-only archive enough?
No. You cannot prove the structured content that was exchanged if only a PDF remains.
How long should I keep invoices?
Plan multi-year retention, commonly discussed around seven years for many accounting records. Confirm duration with your accountant.
Can I edit the archived XML to clean it up?
No. Store the sent or received file as-is. Edited XML breaks the integrity story.
What if my software holds the files?
You still own the retention outcome. Confirm export and long-term retrieval before you change provider.