A single purchase may involve an order, a pro forma invoice, an invoice, a bank transfer confirmation and a later correcting invoice. Each document describes a different part of the transaction. The most helpful approach is to link them clearly and add a short note about what was bought, paid for or returned.
First, identify the documents you have
Review the documents from the seller and keep their original names. Check whether each file is an invoice, an order, a pro forma invoice, a correcting invoice or a transaction confirmation relating to KSeF. Do not rename a document 'invoice' simply because it shows an amount and bank details for payment. If you are unsure which category it belongs to, send it to your accountants for clarification. In KSeF, a transaction confirmation is not itself an invoice; agree with your accountants how to access the actual document.
Match the payment to a specific invoice
In the agreed record or description, give the invoice number, payment date and amount. If one bank transfer pays several documents, list them with the amount allocated to each. If you pay only part of the amount due, state how much remains outstanding. A transfer confirmation shows the movement of money, but does not always explain what was bought or on what terms. It is therefore helpful to link it to the transaction documents, following the arrangements agreed with your accountants, rather than leaving them to work out how the files relate to one another.
Flag advance payments, refunds and corrections
If you made an advance payment before delivery, keep the documents for both the payment and its later settlement. When goods are returned or a price changes, include the correcting invoice and explain whether the seller refunded the money, credited it towards another purchase or has yet to resolve the matter. Do not delete earlier documents when you receive a new file. Your accountants need to understand the sequence of events. Where there are several similar purchases, a short note listing document numbers is much clearer than a chain of messages from the seller alone.
Explain any difference between the document amount and the payment
The amount shown in your bank account may differ from the document amount, for example because of a payment provider's fee, currency conversion or a combined settlement of several transactions. If you use a sales platform or payment intermediary, ask your accountants which report will allow these items to be separated. Keep the breakdown of fees and refunds. Do not replace a full statement with a screenshot of the balance if it does not show the transactions. Also flag any payment made by another person or any refund sent to a different account.
Report missing documents without creating more copies
If you have a payment but cannot find the invoice, add it to your list of missing documents and agree the next step with your accountants. Check the agreed place for receiving documents, including KSeF where it applies to that invoice. When resending a document, make clear that it completes an earlier matter. This helps avoid a copy being mistaken for a new transaction. At the end of the period, review the list: add documents received, unexplained differences and items you are still waiting for from the other party.
Bring with you
A short checklist to prepare
- Each document type identified
- Invoice numbers linked to payment dates and amounts
- Advance payments, corrections and refunds grouped with the relevant transaction
- Fees, currency conversions and combined payments explained
- An up-to-date list of missing documents