Belegbuch

Belegbuch is a ledger or register used in German-speaking accounting and administration to record Belege, i.e., receipts and documents that substantiate business transactions. It provides an auditable trail and supports internal control and compliance.

A typical Belegbuch entry includes a Belegnummer (document number), Belegdatum (document date), amount, accounts, a short description, and a link to the original Beleg. The Belege may be invoices, receipts, payment orders, credit notes, or internal approvals. In older systems the Belegbuch was a physical book; modern practice favors a digital Belegbuch integrated with the general ledger (Hauptbuch) and journal (Journal) in an ERP or accounting software.

Use and function: Each financial transaction is supported by a Beleg; the Belege are stored or scanned, linked with metadata, and connected to the corresponding Belegbuch entry. The Belegbuch enables reconciliation, audit readiness, and tax documentation.

Legal context: Belegbuchs are subject to statutory record-keeping requirements in Germany, Austria, Switzerland, and other jurisdictions. Documents must be retained for a prescribed period, and digital Belege must meet standards for authenticity, integrity, and readability (for example, GoBD in Germany). Compliance considerations influence how Belege are created, stored, and retrieved.

History and trends: Traditionally a physical ledger, the Belegbuch is now often implemented digitally within ERP systems and document-management workflows, with scanned Belege linked to ledger entries and stored for long-term retention. Related concepts include GoB, GoBD, and archiving practices.