Database

With respect to income tax, except in case of exception granted by the administration, the books and documents must be kept at the disposal of the tax administration in the office, agency, branch or other professional or private premises of the taxpayer where they have been kept, prepared or sent.

With respect to VAT, invoices received and copies of invoices issued by the taxpayer must be stored in Belgium or in another EU member state under certain conditions. Invoices must be stored either in electronic or paper format (Article 60, § 3 of the VAT Code).

Article 463 of the Companies Code requires that the Company register of shareholders and register of bonds must be kept at the registered office of the company. Since 2005, it is possible to keep the registers in electronic format as long as they are accessible at the registered office of the company.