An invoice is not genuine merely because it looks like one. Before posting it, the business must establish who supplied what, that goods or services were received, that arithmetic is correct and that the document was not already processed.
Four matching points
- Supplier agrees with the order.
- Receipt agrees with the invoice.
- Price, quantity, discount and VAT recalculate.
- Entry, due date and payment retain one reference.
1. Validate the document and supplier
Check supplier identity, number and date, your business identity, transaction detail and applicable fields. Confirm the supplier is known in the internal file and independently verify a changed bank account.
- Compare legal name, ICE and available identifiers.
- Search for an invoice number already entered.
- Check sequence and visible anomalies.
- Confirm a changed IBAN through a known channel.
- Separate credit note, advance and balance.
The CGI requires a genuinely completed operation and a regular, probative invoice in the taxpayer’s name. Correct appearance does not replace reality.
2. Match order, receipt and invoice
Match the purchase order, delivery note or service acceptance, then the invoice. When there is a variance, do not silently edit the received quantity: open an exception.
| Variance | Action |
|---|---|
| Billed quantity too high | block the difference |
| Different price | find agreement or amendment |
| Substituted item | obtain acceptance |
| Unapproved service | get owner evidence |
| Part delivery | track the remainder separately |
In retail, physical receipt and stock entry are useful witnesses, but neither alone decides accounting recognition.
3. Recalculate before coding
Recompute quantities, unit prices, discounts, net base, rates by line, VAT and gross total. Then identify nature: inventory, expense, asset, advance or credit. Input VAT has a separate test from the expense.
- Recalculate the invoice.
- Identify every VAT rate/status.
- Separate lines of different nature.
- Determine period and receipt date.
- Select supplier account and due date.
- Escalate unusual cases.
Do not recover VAT simply because it is printed. Check correct name, business link, payment/tax point and exclusions.
A new IBAN is an alert
Never change payment details solely from an email attached to an invoice. Call a known contact and retain the validation.
4. Post, pay and archive
The entry retains invoice reference and document link. Payment follows approval and due date, to a controlled beneficiary. Supplier reconciliation clears invoices, credits and payments without opaque netting.
- Payable: approved evidence and due date
- Blocked: exception with an owner
- Paid: linked bank evidence
- Credit expected: disputed amount remains visible
- Archived: original/electronic format retained and accessible
BelloPOS may connect a stock receipt, purchase price and recorded payment. Tax validation and posting remain under accounting control.
Mistakes to avoid
- Posting without a duplicate search.
- Paying before receipt.
- Forcing a quantity variance.
- Deducting all printed VAT.
- Putting every line into purchases.
- Changing IBAN without callback.
- Netting a dispute without a credit note.
Frequently asked questions
Does an invoice alone prove the expense?
No. It must be regular and the operation real; order, receipt, contract and payment complete the evidence.
What happens to a duplicate invoice?
Block it, retain the rejection trail and create neither a payment nor a second expense.
Can it be posted before delivery?
An advance or invoice before performance requires its own treatment; do not simulate receipt.
Who validates VAT?
The accountant or tax adviser applies the business regime and operation nature to the evidence.
Does BelloPOS replace accounting software?
No. It can supply operational receipt, stock and payment data for the accounting pack.
What to take away
The best supplier control is one continuous thread: validated supplier, authorised order, proven receipt, recalculated invoice, tested VAT, secure payment and accessible archive.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Moroccan Tax Administration, 2026 General Tax Code
- Ministry of Economy and Finance, General Code of Accounting Standardisation, read 1 September 2026
Connect the purchase to receipt
Keep supplier references, stock movements and payments aligned to reduce investigation at review time.
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