{"id":20308,"date":"2025-12-26T12:15:50","date_gmt":"2025-12-26T11:15:50","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-to-keep-a-cash-book-and-a-receipt-book\/"},"modified":"2026-08-24T17:26:39","modified_gmt":"2026-08-24T15:26:39","slug":"how-to-keep-a-cash-book-and-a-receipt-book","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-keep-a-cash-book-and-a-receipt-book\/","title":{"rendered":"How to keep a cash book and a paper receipt book"},"content":{"rendered":"<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80; padding: 8px;\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83c\udf89 <b>New: the daily sales book is now available as a digital version, directly in Accountable!<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<p class=\"intercom-align-center no-margin font-inter\">You can now keep your daily sales book in the app, no paper needed. Find out how in this <b><a href=\"https:\/\/help.accountable.eu\/en\/articles\/16231798-how-to-use-the-daily-sales-book-in-accountable\" target=\"_blank\" class=\"intercom-content-link font-inter\">article<\/a><\/b> about the digital daily sales book.<br \/>\u200b<\/p>\n<p class=\"intercom-align-center no-margin font-inter\"><i>The article below is still useful if you keep your book on paper, or if you&#8217;d rather finish the year on paper before switching to the digital version.<\/i><\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin font-inter\">Keeping accurate financial records is essential for any business in Belgium, especially if you handle cash payments or don&#8217;t issue invoices for every transaction. Two important tools for this are the <b>daily receipts book<\/b> and the <b>cash book<\/b>. This article explains what they are, who needs them, and how to keep them correctly <b>on paper<\/b>.<\/p>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udca1 Would you rather keep your daily receipts book <b>digitally, directly in Accountable<\/b>? Then check out <a href=\"https:\/\/www.claudeusercontent.com\/PLACEHOLDER_URL_DAILY_SALES_BOOK_ARTICLE_EN\" target=\"_blank\" class=\"intercom-content-link font-inter\">this article about the Daily sales book<\/a> instead. The article below is for you if you prefer to keep a <b>paper<\/b> book.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_68556b5ed8\"><b>What\u2019s the difference between a cash book and a receipt book?<\/b><\/h2>\n<p class=\"no-margin font-inter\">The primary distinction between a cash book and a receipt book lies in the types of transactions they record:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Receipt Book<\/b>: captures all daily sales <b>for which no invoice is issued<\/b>, regardless of the payment method (cash, card, Payconiq\u2026). This is particularly relevant for professions like hairdressers, beauticians, retailers, or hospitality businesses with many direct customer transactions. The receipt book provides a comprehensive overview of such sales and facilitates their integration into the accounting system.<\/p>\n<p class=\"no-margin font-inter\">\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cash Book<\/b>: Records all cash transactions, both incoming and outgoing. This includes cash payments from customers, cash payments to suppliers, personal withdrawals from the cash register, and cash deposits into bank accounts. The cash book ensures precise tracking of cash flows, offering clarity on the business&#8217;s total income and expenses.  A sale can therefore appear in both books, in only one of them, or in neither.<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_8418c7cf34\">\ud83d\udcc4 <b>1. Who must keep a daily receipts book?<\/b><\/h2>\n<p class=\"no-margin font-inter\">In Belgium, maintaining a receipt book is mandatory for businesses where issuing an invoice for every sale or service is uncommon. However, exceptions exist:<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83e\uddfe You always issue an invoice for every transaction.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83e\uddd1\u200d\ud83c\udf73 You use a <b>certified cash register system<\/b> (SCE or &#8220;white cash register&#8221;).<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83e\uddee You work under the <b>flat-rate VAT system<\/b> (note: this system will be phased out by 2028).<\/p>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"no-margin font-inter\">\ud83d\udca1 It&#8217;s important to note that even businesses benefiting from the VAT exemption scheme for small enterprises are required to maintain a receipt book.<\/p>\n<\/div>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">\u2757B2B transactions always require an invoice. <b>Receipt books are only meant for B2C transactions.<\/b><\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_ce571c0e01\">How to keep a receipt book correctly<\/h2>\n<p class=\"no-margin font-inter\">A paper daily receipts book must be an <b>official bound book with consecutively numbered pages<\/b>, loose sheets are not allowed. You can buy one at most stationery stores. To stay compliant, follow these rules:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Update daily<\/b>: record your receipts every day, without gaps or blank spaces, even on days without earnings, you enter a <b>zero receipt<\/b> (or a dash on closing days).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>One daily total per VAT rate<\/b>: add up your daily income and split it per applicable VAT rate (0%, 6%, 12% or 21%).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Separate line above \u20ac500<\/b>: if you sell a good with a unit price above <b>\u20ac500 (incl. VAT)<\/b>, record it on a separate line and mention the nature of the goods sold. This separate entry isn&#8217;t needed if your receipts or cash register tickets already mention the nature of the goods.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Use permanent ink<\/b>: never a pencil.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Correct mistakes properly<\/b>: never erase or make an entry illegible. Add a correcting entry on a new line as soon as you notice the error. A strikethrough is allowed as long as the original text remains readable.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Number your entries<\/b>: all pages and entries must be sequentially numbered.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Monthly totals<\/b>: close each month with a summary total per VAT rate.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>VAT number on every page<\/b>: write your VAT number at the top of each page.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Additional best practices:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Keep evidence of all income, such as cash register tickets, sales slips, or your appointment book. During an audit, you must be able to justify each sale individually. The daily totals alone are not enough.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Use a separate daily receipts book for each location or branch, and centralise the totals in a <b>centralisation book<\/b> at your main business address.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"intercom-align-center no-margin font-inter\">\ud83d\udca1 While traditional paper receipt books are available at most stationery stores, digital solutions compliant with legal standards, offer efficient alternatives for recording your data.<br \/>\u200b<br \/>Would you rather keep your daily receipts book <b>digitally, directly in Accountable<\/b>? Then check out <a href=\"https:\/\/www.claudeusercontent.com\/PLACEHOLDER_URL_DAILY_SALES_BOOK_ARTICLE_EN\" target=\"_blank\" class=\"intercom-content-link font-inter\">this article about the Daily sales book<\/a> instead. <\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_62bcfb9089\"><b>2. Legal Obligations for maintaining a cash book<\/b><\/h2>\n<p class=\"no-margin font-inter\">If your business handles cash transactions, a <b>cash book<\/b> is a crucial tool. A <b>cash book<\/b> is used to record all cash transactions in your business. Every time money goes in or out of the cash register, you need to note it down. For example:<br \/>\u200b<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When customers pay you in cash.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When you pay a supplier in cash.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When you take money out of the cash register for personal use.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When you add your own money to the cash register.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When you deposit cash from the register into your bank account.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">When you withdraw money from the bank to put in the cash register.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">By recording these transactions, your cash book keeps an accurate track of your cash flow. This is not only helpful for your own financial overview but also important for understanding your total income and expenses.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #d7efdc80; border-color: #1bb15733;\">\n<p class=\"no-margin font-inter\">Keeping a cash book is <b>mandatory<\/b> for entrepreneurs who regularly handle cash payments. However, if you only deal with cash occasionally, you\u2019re not required to maintain one.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_f0c98facc5\">How to keep a cash book correctly<\/h2>\n<p class=\"no-margin font-inter\">Each transaction is recorded on a separate line in your cash book. If you have several small payments, you can group them and record them as a <b>daily total<\/b>.<\/p>\n<p class=\"no-margin font-inter\">For each entry, include the following details:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Date<\/b>: When the transaction happened.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Description<\/b>: What the transaction was for (e.g., &#8220;supplier payment&#8221; or &#8220;customer purchase&#8221;).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Amount<\/b>: The value of the income or expense.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Current Balance<\/b>: The remaining cash in the register after the transaction.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"no-margin font-inter\">\ud83d\udca1 Just like a receipt book, your cash book should be neat and without changes to any of the entries. If a mistake happens, you should correct it by adding a new line instead of crossing out or erasing anything.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">You can buy a pre-printed cash book at most stationery shops or use digital tools for easier management.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_ddfa0384b5\">Integrating your cash book into Accounting<\/h2>\n<p class=\"no-margin font-inter\"><b>Simplified accounts<\/b>:<br \/>If you are self-employed and use simplified accounting (single-entry), you don\u2019t need to link your cash book to an accounting program. It\u2019s enough to keep your cash book properly maintained and ready for review if needed.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><b>Double-entry accounts<\/b>:<br \/>If you use double-entry accounting, you\u2019ll need to connect your cash book with other parts of your bookkeeping, like purchases, inventory and sales records. This ensures your financial data is properly linked in your accounting software.<br \/>\u200b<\/p>\n<hr>\n<p class=\"no-margin font-inter\">\n<h1 class=\"font-degular\" id=\"h_6e6bdd052e\"><b>How to set up a daily receipts book and process it in Accountable<\/b><\/h1>\n<p class=\"no-margin font-inter\">Properly setting up and processing a daily receipts book in <b>Accountable<\/b> is essential to comply with Belgian accounting and tax obligations. Below is a step-by-step guide on how to accurately maintain and record a daily receipts book:<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_15aaf00766\"><b>1. Setting up the daily receipts book<\/b><\/h2>\n<p class=\"no-margin font-inter\">When preparing a daily receipts book, you must record all income <b>for which no invoice has been issued<\/b> on a daily basis. This must be done according to the following guidelines:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Date:<\/b> Each day must be recorded separately.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Daily Revenue:<\/b> Register all cash and electronic payments that do not have an associated invoice.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Transaction Amount:<\/b> Note the total revenue per day. If an individual sale exceeds <b>\u20ac500<\/b>, an invoice must be issued, or it must be separately recorded on a distinct line.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>VAT Specification:<\/b> Indicate the applicable <b>VAT rates<\/b> (0%, 6%, 12%, or 21%) for each revenue category.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Numbering:<\/b> All entries must be <b>sequentially numbered<\/b> and closed with a monthly summary total.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #d7efdc80; border-color: #1bb15733;\">\n<p class=\"intercom-align-center no-margin font-inter\">You must record at least one entry in your daily receipts book every day. Even during holidays, illness, or closure, you must enter a <b>zero receipt<\/b>.<br \/>\u200b<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">\u2757 In case of an audit, you must be able to provide supporting documents such as cash receipts, sales slips, or an agenda. Each sale or service provided must be recorded separately during an audit; simply noting the daily totals is not sufficient. Therefore, make sure to keep everything properly documented!<\/p>\n<\/div>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"intercom-align-center no-margin font-inter\">A daily receipts book must be an official, physical or digital book with consecutively numbered and bound pages, where loose sheets are not allowed. Digital versions cannot be Excel files but must comply with specific security standards.<\/p>\n<\/div>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80; border-color: #fd3a5733;\">\n<p class=\"intercom-align-center no-margin font-inter\">You may not delete or obscure any data, but strikethroughs are allowed as long as the original text remains visible. If you make a mistake, you must correct it with a separate entry at the moment you notice the error.<br \/>\u200b<\/p>\n<p class=\"intercom-align-center no-margin font-inter\">You must record your receipts in <b>indelible ink<\/b>, so using a pencil is not allowed.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1383614637\/1e1d473d778ebba784eb90f17ea0\/Screenshot+2025-02-17+at+10_57_52.png?expires=1787637600&amp;signature=1d165f9920065e8979166b66c32721de77752840f9586e178d3127d1135762cc&amp;req=dSMvFc9%2FmYdcXvMW3nq%2BgdVc33q%2F88UGg8MLe3WTDrmO5VdSF4FAtUQFoY3Z%0A5hfVBcra%2F96ux7S1XSHOjKWdiWY%3D%0A\" width=\"599\" height=\"859\" style=\"height: auto;\"><\/div>\n<h2 class=\"font-degular\" id=\"h_009944c2a2\"><b>2. Recording daily receipts in Accountable<\/b><\/h2>\n<p class=\"no-margin font-inter\">To correctly register the daily receipts book in <b>Accountable<\/b>, follow these steps:<\/p>\n<ol>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Go to the <b>\u2018Revenues\u2019<\/b> section in the Accountable app.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Select <b>\u2018Add another revenue\u2019<\/b> to create a new entry.<br \/>\u200b<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1383621402\/d7dd8dbd2c11b5cc74588fa5108d\/Screenshot%2B2025-02-17%2Bat%2B11_25_43.png?expires=1787637600&amp;signature=38a3414ea05ce74613c4b17834cebcb67a316f37b644fc2884fe1ca0cc04f24e&amp;req=dSMvFc98nIVfW%2FMW3nq%2Bgc2yoeoYBbPnRTmoUvS7CUM2WTWMpYSek9GrAvvN%0AeIbjKutVXPfEfLVNjLzz3bJtvRk%3D%0A\" width=\"150\" height=\"208\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Enter the <b>date<\/b> on which the sales were recorded.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Input the <b>total daily revenue<\/b>, ensuring that only transactions <b>under \u20ac500<\/b> without an invoice are included in the receipts book.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Select the applicable <b>VAT rate<\/b> for the revenue. Create a separate item in Accountable for each VAT rate.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Upload a <b>scan of the page<\/b>, such as a copy of the physical receipts book or a digital summary.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Confirm the entry and ensure it is correctly recorded in your bookkeeping.<\/p>\n<\/li>\n<\/ol>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1383626593\/e9d28942a073de574b8951af3331\/Screenshot+2025-02-17+at+11_30_38.png?expires=1787637600&amp;signature=1c7acf946d8f98c961bda644bd476e4f964b2e7f8b6b740e598df2d54e92fc1e&amp;req=dSMvFc98m4RWWvMW3nq%2BgX4PXUHFlq6BBjYI%2B5QP695TeKiPkvGmmI7Uh2as%0AGoFE%2B8CDgMj3Rmd5pGBEMyjrfgQ%3D%0A\" width=\"642\" height=\"415\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">\ud83d\udca1 <b>Important Considerations:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">For transactions over <b>\u20ac500<\/b>, you must issue a separate invoice and not include them in the daily receipts book.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>International sales<\/b> always require an invoice and cannot be recorded in the daily receipts book, regardless of whether the customer is an individual or a business.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">By following these steps, you ensure that your daily receipts book is correctly processed in <b>Accountable<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>This article shows how to set up a daily receipts book (on paper) and process it in Accountable<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448,514],"class_list":["post-20308","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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