The glossary to understand and take action

OCR — optical character recognition

OCR enables a tool to recognise characters in a scanned document in order to extract text or data from it.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

In accounting, the extraction of an invoice must be checked: amount, currency, date and tax may be misinterpreted. Recognition of a document proves neither its authenticity nor the validity of its accounting treatment.

In your file

What this changes in practice

OCR extracts text from a scanned document to facilitate entry and filing. It may confuse amounts, dates, references or contact details: its output must be checked. It does not, on its own, turn an image into a structured electronic invoice and does not determine the accounting allocation. Maintain a reliable link between the source document, the extracted data and the validated entry.

A scenario to help you understand

Educational example

Software reads a supplier invoice. The manager checks the amount, VAT and supplier before validating the proposed entry.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Contrôler les champs sensibles
  • Conserver le document source
  • Valider l’imputation comptable

The practical question

Find out more

Quels champs d’une facture méritent un contrôle humain après OCR ?

Vérifiez notamment l’émetteur, les dates, les références, les montants et la TVA, ainsi que les doublons. Les documents peu lisibles ou atypiques appellent une attention accrue. Un taux de reconnaissance global élevé ne garantit pas l’exactitude d’un champ sensible. Le circuit doit permettre de corriger les données en conservant le lien avec la pièce source.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Accounting documentAn accounting document is a document that substantiates a transaction: an invoice, statement, contract or other evidence appropriate to its nature.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.PeppolNetwork enabling the exchange of structured documents, including electronic invoices, between participants.BookkeepingBookkeeping consists of recording transactions, filing their supporting documents and monitoring accounts according to a regular organisation.Reversibility of accounting dataReversibility refers to the ability to retrieve the documents and data needed to continue management with another tool or service provider.GDPR — protection of personal dataThe General Data Protection Regulation governs the processing of personal data within its scope of application.

Put it into practice

Explore further with our guides

Practical guideDigitising accounting: documents, automation and human oversight

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.