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Peppol deadline: 01-01-2026
00

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In which financial year should it be entered (turn of the year)?

ES
11/02/2025
Question

On 2 January 2025, I received on an invoice for printing work carried out in September 2024. The invoice date on that invoice was 31/12/2024. Should I register this as an expense for 2024 or 2025?

Logically, the invoice was not processed until January 2025, but (part of) the printing was used in 2024.

Thanks in advance!

You look at the invoice date to register the expense, so here 31/12/2024. The exact date on which you receive the invoice does not have a role.

However, the invoice date is in January 2025 and the invoice covers the period from 14/1/24 to 14/1/2025; in my opinion, therefore, it covers 2024. Since we are paying it in 2025, should it be entered in 2025 or 2024?

Dear EN

Given that in your case both the invoice date and the payment date are in 2025, I would personally be inclined to enter it in 2025.

Kind regards,

Ellen

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