Reconciling Documents with the Accountant's Books

Every invoice you issue and every incoming invoice you receive ends up in your accountant's books under an identity of its own: a journal number, a posting date, a VAT period and, for a document in a foreign currency, an amount converted to PLN at the accountant's rate. Flowtly can keep that record on the document itself, so a month-end check is a question about your own data rather than two PDFs read side by side.

The record is the same on both kinds of document: sales invoices, and the incoming invoices — the documents behind your costs — kept under Transaction Attachments. Every part of it is optional.

What the record holds

Accountant's document number — the journal or register reference the accountant booked the document under, such as 00023/FS.
Posting date — the date the document was posted in the accountant's books.
VAT period — the month whose JPK_V7M VAT return carries the document. It is left empty when the document is outside VAT. A VAT period later than the current month is refused, so a mistyped year cannot reach into the future.
CIT period — the month, or the quarter, in which the revenue or the cost was recognised for corporate income tax.
Booked amounts in PLN — the net, VAT and gross amounts as the accountant booked them, in PLN. For a document in a foreign currency this is what lets you compare your own figures with the accountant's conversion.
Reconciliation status — where the document stands against the books (below).
Reconciliation date — when the document was last checked against the books.
Reconciliation note — free text, for example what a mismatch consists of.

The account the accountant booked the document to is not part of this record. Keep it as a tag on the document instead. A tag with an accounting code is written as that code in the Comarch Optima export; see Accountancy Exports.

Reconciliation statuses

Unbooked — not yet found in the accountant's books. A document nobody has reconciled reads Unbooked.
Booked — in the books, and it agrees.
Mismatch — in the books, but something differs: the amount, the client, the period. Say what in the note.
Excluded — deliberately outside the books, so it is never expected to be booked.

Documents flagged as unreconciled

Nothing in Flowtly records a VAT period being closed. Flowtly takes the closed periods from the documents themselves: they run from the earliest to the latest VAT period that any invoice or incoming invoice in your organisation carries. One JPK_V7M covers both sales and purchases, so both kinds of document count.

A document is flagged as unreconciled when it is still Unbooked and it is dated in one of those months, the latest included. An invoice is dated by its sale date and an incoming invoice by its related month; an incoming invoice with no related month is not flagged, because the missing month is already reported as a problem of its own.

A connected assistant reports the flag when it reads a document, one document at a time; the list answers do not carry it. To find every unreconciled document, ask for the documents of a closed month that are still Unbooked (below). In the app, an unreconciled incoming invoice is marked as needing attention.

Three consequences are worth knowing:

Nothing is flagged until a VAT period is recorded. An organisation that never records one is never told about unreconciled documents.
The earliest period is the floor. If you start reconciling with September, you are told about September onwards, not about every older unbooked document.
A document outside the books should be marked Excluded. That is what clears the flag for it; leaving it Unbooked keeps it flagged.

Recording a VAT period on one document can change the closed months, and so flag or clear other documents. The flag itself changes at once; an incoming invoice's needing-attention mark in the app can take a few hours to follow.

Who can record it

On an invoice: a person with the Invoices manager permission.
On an incoming invoice: a person with the Transaction attachments uploader permission.

Both come with the Accountancy manager permission group. A person who can only view accountancy data cannot change it.

Recording how a document was booked is not an edit of the document. A sent invoice stays sent, it is not marked as edited, and nothing is added to its history. For the same reason the record stays editable on an invoice already submitted to KSeF, which otherwise refuses changes.

Recording and reading it

There is no screen for the record in the Flowtly app. It is read and written through a connected AI assistant, which offers an action for invoices and one for incoming invoices. Ask in plain language, for example:

Invoice FV/09/014 is booked under 00023/FS, posted on 8 October, in the September VAT period. Mark it booked.

The incoming invoice from Acme for September is in the accountant's register at 1,214.60 PLN gross, not 1,218.00. Mark it as a mismatch and note the difference.

The invoice and incoming invoice lists can be filtered by reconciliation status and by VAT period, one value or several. A document that is not booked yet has no VAT period, so find those by their month instead: the sale date of an invoice, the related month of an incoming invoice. You can ask:

Which incoming invoices for September are still unbooked?

Which invoices did the accountant put in the September VAT period?

List our invoices marked as a mismatch.

Example use cases

Month-end check: After the accountant closes September, record September as the VAT period on what they booked and ask which documents from that month are still unbooked.
Foreign-currency invoice: Record the PLN amounts the accountant booked for a EUR invoice, so a difference in exchange rate is visible on the document.
A cost invoice that should not be booked: Mark it Excluded, with a note saying why, so it stops being flagged.
A disagreement: Mark a document as a mismatch and note what differs, then list every mismatch before the next call with the accountant.