Guide · Document organisation
Guide to monthly accounting documentation
Straight answer: every month, your accountant needs the sales documents, the invoices and proof of expenses, the complete bank statements, the movements from digital platforms and the payroll details, where there are employees. The aim is not to accumulate files: it is to allow every movement to be identified, checked and recorded in the correct period.
This guide is for: companies, sole traders, freelancers and online businesses that want to build a predictable documentation routine.
Which documents evidence sales and income?
Gather the invoices, invoice-receipts, receipts, credit notes and other documents issued during the period. Cancelled documents should also remain identified. Where invoicing software is used, the export and the tax reporting do not necessarily replace checking the documents and the amounts actually received.
For online businesses, also include the reports from sales platforms, subscriptions and payment providers. A single bank transfer from a platform may group several sales, deduct commissions or include refunds; the amount received therefore does not always correspond directly to the invoicing.
Which expense documents should be sent?
Include supplier invoices, rent, insurance, professional services, communications, software, travel, tolls, fuel, materials and other purchases related to the activity. The document must correctly identify the purchaser and make the nature of the expense clear.
A payment receipt alone does not replace the invoice. Where there is doubt about the accounting or tax relevance of an expense, it is better to send it with an explanatory note and leave the analysis to the team responsible.
Why are complete bank statements needed?
Statements allow the records to be reconciled with the payments and receipts that actually occurred. They should cover the full period and every account used in the activity. Partial listings, screenshots or only selected movements make it harder to identify differences.
Movements that do not result from a normal sale or expense should also be explained: contributions from shareholders, refunds, loans, transfers between accounts and personal payments made by mistake.
What should be sent when there are employees?
Payroll variables must arrive before processing: absences, holidays, overtime, bonuses, commissions, sick leave, admissions, contractual changes and terminations. The internal deadline should be agreed in advance, because payroll preparation should not depend on the accounting documentation delivered at month end.
Which new documents should not wait for month end?
Lease agreements, financing, insurance, purchases of vehicles or equipment, grants, notifications from the Tax Authority, changes of activity and platform contracts should be reported as soon as they arise. Some documents require analysis before the transaction takes effect.
How do you build a routine that works?
- Use one folder per month, with subfolders for sales, purchases, banks, payroll and other documents.
- Scan paper documents when you receive them, without waiting for the end of the period.
- Keep personal accounts and payment methods separate from those used in the activity.
- Set an internal sending date and keep to it every month.
- Add a short note to any movement that is not self-evident.
- Check that platform reports cover the same period as the bank statements.
Monthly checklist
- Documents issued and their corrections.
- Invoices and expense documents.
- Complete statements for every account used in the activity.
- Reports from platforms and payment processors.
- Payroll details and changes relating to employees.
- Contracts, notifications and unusual transactions.
- An explanation of any movement still unidentified.
Sources and related content
The Portuguese rules on processing, filing and retaining invoices are set out by the Tax Authority in the invoicing rules section.
See also how the Portuguese accounting system works and why profit does not equal the money available.
At Clave de Números, document organisation is part of the Certified Accounting service. The workflow is defined according to how each client actually operates.
Related concepts
Bank reconciliation · Current account · Payment · Receipt · Accounting document