Customer situation

Amounts still to collect

Amount receivable = maximum(0, Total invoiced − Received). Compare confirmed receipts with the customer's invoices and keep documents in different currencies separate.

A RON 1,000 invoice with confirmed receipts of RON 750 leaves RON 250 receivable. A payment order received from a customer is not, by itself, evidence that the company's account has been credited.

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

• Prepare issued invoices, receipts, reversals and balance confirmations.

Completing and checking data

1. Select the company, period and relevant account, partner, item or warehouse filter. Check that all documents required for the period are finalized.
2. Under ‘Customer situation’, compare documents, due dates, allocated receipts and outstanding receivables with the supporting records.
3. Compare each invoice's balance with actual receipts and corrections. Separate unpaid invoices from pro formas and drafts. Due date shows the first invoice with an amount still receivable; the Overdue filter retains the customer if they have at least one overdue invoice and the total balance is positive. From the statement, open documents for the same customer, currency and period. If the currency is missing, check the original before recording it in the accounts.
4. For a difference, open the source records and check the document and entry. Correct through the appropriate workflow, then return and compare totals again.
   • Open sources requiring review
5. Retain the verified report with explanations of significant differences. Use its total in returns only after reconciling it with the form's requirements.

Report amounts are explained and can support accounting and tax checks.

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
• Outgoing in RON: checking the period's documents
• Outgoing in foreign currency: checking the period's documents
• Customers
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The customer has a RON 500 invoice and a RON 300 receipt. The outstanding receivable is RON 200. Check the due date and documents; a RON 500 pro forma invoice for the same transaction is not an additional receivable to add.

Frequently asked questions and solutions

The total differs between two pages.

Compare the company, period, currency, filters and status of included documents or entries. Identify the difference by document or account before concluding that a report is incorrect.

The statement shows payment, but the report keeps the full outstanding balance. What should I check?

Identify the statement transaction and check allocation to the correct invoice and partner. Check currency and whether payment covers several documents. An unallocated bank amount does not automatically reduce an assumed invoice’s balance.