Accounting periods: opening and locking

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• The financial year calendar and accounting takeover date.
• The trial balance and reconciliations for the period to be closed.

Completing and checking data

1. Open ‘Accounting periods’ in the General Journal. Check existing intervals before using ‘Add period’ to avoid overlaps.
2. Enter the period's start and end dates and create it. Check its status before preparing documents, entries or adjustments dated within that interval.
3. Before locking, resolve unvalidated documents, drafts, bank differences and closing checks. Compare the trial balance and registers with supporting documents.
   • Draft notes
   • Closing month
4. Confirm closing only after checking the period and displayed consequences. Retain reports supporting the balances; subsequent corrections must preserve history.

Entry dates are governed by verified accounting periods.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Tax profile: establish obligations before recording transactions
• Accounting onboarding and takeover
• Month-end closing before returns
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You need to post an entry dated 30 September. Check that the date falls within an open period that does not overlap another. Before locking the month, check drafts, bank records, stock and the trial balance. Do not move the entry to October merely to bypass a closed period.

Frequently asked questions and solutions

An entry cannot be posted on the selected date.

Check that exactly one open period contains that date. For a correction to a closed period, agree the treatment and correction date with the accountant; do not change the document date merely to pass validation.

The company’s current situation differs from the month being checked. Which should I use?

Compare effective dates in company documents with the transaction period. A regime or registration change does not automatically apply to every previous month. Clarify the profile and period before preparing records and declarations.