OPS-031's jurisdiction-neutral DIY AI bookkeeping case for solo founders under €30K MRR breaks at the NL-specific Belastingdienst audit-trail boundary. The procurement decision per omzetband: Moneybird (€15-€39/month) under €100K omzet with API-driven AI flow via Make.com or n8n; e-Boekhouden as the goedkope fallback with bundled Scan & Herken OCR; Exact Online above €500K omzet or at BV-overgang where Exact's interne AI replaces the external prompt-pack workflow. NL-specifieke prompt-prefix (klant locatie, dienst type, reverse-charge applicability, OSS-scheme applicability, BTW-rubriek per Belastingdienst-aangifte 2026) is the operationally load-bearing addition that makes AI-getekende journaalposten direct invoerbaar in the chosen tool's BTW-aangifte.

NL-specific extension of OPS-031 (jurisdiction-neutral DIY AI bookkeeping) plus OPS-037 (AI invoicing + VAT compliance). Verified primary sources: Moneybird pricing page (€15/mo for 20 banktransactions; €28/mo for 50; €39/mo onbeperkt; 60-day free trial; 400,000+ users; API-toegang on all paid tiers); e-Boekhouden positioning (15 maanden gratis voor starters; Scan & Herken mobiele OCR; Belastingdienst BTW-aangifte integration; bankkoppelingen Rabobank/ING/ABN AMRO; Mollie + WooCommerce); Exact Online positioning (€40-€60/mo Boekhouden tier, oplopend tot €120-€180/mo Multivestiging; Exact Insights AI-gestuurde categorisatie). Wet AWR artikel 52 (7-jaar bewaarverplichting boekhoudkundige administratie) en BTW-administratie als de Belastingdienst-audittrail-grens. Sibling claims: OPS-031, OPS-037, OPS-040 (NL-ZZP AI displacement). 60-day review cadence; trigger conditions include vendor API changes, Belastingdienst guidance updates, NBA position-paper updates, OSS-regeling wijzigingen.