AI and bookkeeping: what the AI suggests and what you book yourself
Bookkeeping with AI does not mean the records keep themselves. Where the AI in the Bookkeeping module of Jaarrekening.io makes a suggestion, where fixed rules do, and what always remains your own action.
The short answer
In the Bookkeeping module of Jaarrekening.io, the AI does two things, only when you ask for it: a suggestion for the counter account of a bank transaction, and reading a purchase invoice or receipt. It never books on its own. Other suggestions, such as matching a payment to an open invoice, come from fixed rules. You review and book.
Updated 30 October 2026
Key facts
| Entry suggestion | Counter account, VAT code and relation for a bank transaction, based on your own previously processed transactions |
| Reading an invoice | PDF, JPG or PNG of a purchase invoice or receipt, up to 20 MB; the result pre-fills the purchase form |
| Does the AI book by itself? | No: accepting only fills in the form, you do the booking |
| Without AI | Matching payments to invoices, recurring counter accounts, reversals and the year-end closing |
| To the annual accounts | Take over the trial balance without an export |
Where AI sits in the bookkeeping
Whoever books is responsible for the entry. That is why the AI in the Bookkeeping module of Jaarrekening.io helps with a suggestion in two places, and the other suggestions come from fixed rules that you can follow.
| Task | Who makes the suggestion | What you do |
|---|---|---|
| Matching a payment to an open invoice | Fixed rule: recognition by invoice number, IBAN or name of the relation, or amount | Review and book the payment |
| Counter account for a recurring transaction | Fixed rule: same counterparty or description previously booked to that account | Review and book |
| Reversal or rebooking | Fixed rule: the app finds the original transaction | Review and book |
| Counter account for a new kind of transaction | AI, if you click Entry suggestion | Accept the suggestion, review and book |
| Processing a purchase invoice or receipt | AI, if you choose Read with AI | Review the pre-filled form and book |
| Year-end closing | Fixed rule: income and expenses to zero, result to equity | Review and confirm the entry suggestion |
The entry suggestion for a bank transaction
Bank transactions arrive via the bank connection or as a CAMT.053 or MT940 file. If no fixed rule fits, you ask for a suggestion with the Entry suggestion button. The AI receives the description, the counterparty, the amount and the date, your chart of accounts and up to forty previously processed bank transactions as examples. The app picks those from the last two hundred: first transactions with the same counterparty, then with the same description, then with shared words. The AI chooses a counter account, a VAT code and, where possible, a relation from your own data. The suggestion shows a confidence level and its origin: the language model, or your own history.
Accepting the suggestion only fills in the form; nothing has been booked yet. If the app recognises a transaction as a salary payment from the payroll account, the description or the counterparty, it does not go to the language model, and you only get a suggestion from your own history. Such transactions are also left out as examples.
Having purchase invoices and receipts read
A purchase invoice or receipt stored in the records as PDF, JPG or PNG can be read by the AI, individually or as a batch in the purchase queue. The AI reads the supplier, invoice number, date, the lines with their VAT rate and the VAT situation, such as reverse-charged or from another EU country. Fixed rules then convert that into the purchase form, using the VAT subtotal per rate as the benchmark. If the item lines deviate from it, the app reports that: a rounding difference of a few cents is absorbed in the lines, a shortfall gets a separate difference line, and if the lines are higher than the subtotal, the app adopts the subtotal. Foreign VAT is reported by the app as not deductible as Dutch input VAT.
For this, the document goes to Anthropic in its entirety, including the names and addresses printed on it. If reading is not available, the invoice can still be booked by hand.
What the AI does not do in bookkeeping
- It does not book, does not make an entry final and does not close a period.
- It does not file a VAT return. The VAT worksheets belong to Bookkeeping and prepare the return; you file it outside the app, with your return software or in Mijn Belastingdienst Zakelijk (the Dutch Tax Administration's business portal). The other parts of Taxes are coming soon.
- It does not get the payroll records: employee data, payslips and citizen service numbers (BSN) do not go to the language model.
- It does not decide whether an expense is business or private. For an invoice line it can point out a possible investment; whether you capitalise it is up to you.
From bookkeeping to annual accounts
If you keep the books in Jaarrekening.io, you can afterwards take over the trial balance without an export into the financial year of the Dutch annual accounts (jaarrekening). Accounts from the standard scheme have an RGS code and thereby get their line item in the annual accounts; other accounts you map yourself, with an AI suggestion where needed. Whether the annual accounts give the required true and fair view (art. 2:362(1) DCC) then depends mostly on how carefully the year was booked. What AI does further for the annual accounts is described on annual accounts with AI.
If you book in another package, you supply an XAF audit file or a trial balance in Excel or CSV. How that works per package is described under connecting your bookkeeping package and in the guide to exporting a trial balance. The module itself is described on bookkeeping, the price on the pricing page.
How your booking history influences the suggestions
Both the fixed rules and the AI draw on your previously processed bank transactions: a counter account you chose earlier comes back as a suggestion, even if that choice was wrong. So review the first entries carefully. The duty to keep records rests with the board (art. 2:10(1) DCC); whatever stays wrong during the year comes back at the year-end closing: a suspense account that is not zero, private costs booked as business costs, or a current account with the director-major shareholder (DGA) that differs from what the DGA keeps themselves. You resolve those in the bookkeeping, not in the annual accounts. The year-end closing checklist walks you through them.
Sources
Frequently asked questions
Does the AI book automatically?
No. An entry suggestion or a read invoice only pre-fills the form. You review it and book it yourself.
Which files can the AI read?
Purchase invoices and receipts as PDF, JPG or PNG, up to 20 MB per file, that are stored in the records.
Does the AI use my earlier entries?
For an entry suggestion on a bank transaction, yes: from the last two hundred processed bank transactions the app picks up to forty examples, first those with the same counterparty. Transactions the app recognises as salary payments are left out. This way the suggestion matches how you booked before.
Can I keep my books without AI?
Yes. You request the AI suggestions yourself, per transaction or invoice. Without those buttons you book by hand, with the suggestions from fixed rules.
Does Jaarrekening.io also handle day-to-day bookkeeping?
Yes, in the Bookkeeping module: bank transactions, sales and purchase invoices, the ledger with RGS codes and the year-end closing. You can also keep booking in another package and only supply the trial balance.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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