Which documents are late to be recorded

What is it for?

The Corporate Income Tax Code (CIRC) sets a maximum period for the accounting to be up to date: in fiscaldoo, 90 days counted from the last day of the month the document relates to. Pending validation by a certified accountant: the article and paragraph of the CIRC that set the deadline (the product quotes art. 123(3)) and whether the count starts from the date of the transaction, of the document or of receipt.

The Bookkeeping delays list shows the documents that are already in Odoo as drafts and have passed that deadline, so that you can confirm or correct them. It is information only: Odoo does not block anything.

When to use it?

• At the start of each month, to see whether any draft from previous months was left unrecorded.
• Before closing the month, together with checking the documents that have not yet been entered in Odoo (see “Important notes”).
• When a draft invoice or journal entry shows the yellow banner “… days since the end of the month this entry refers to”.

Where to find it?

Accounting › Record › What is there to do? and, in the Supporting lists panel, Recording delays. The list opens with another title, Bookkeeping delays: it is the same list.

Before you start

• Your profile is Accountant.
• The list only counts documents in Draft. A posted document, even if posted late, no longer appears, and neither does a document that has not yet been entered in Odoo.

How to use it

1. Open Recording delays. Each line is a draft document past the deadline, with Number (a draft shows “Draft”), Due, Total, Outstanding and State.

   If the list is empty, you see “No draft entry is past the bookkeeping deadline”: no draft is late (but see “Important notes”).

2. Click a line to open the document. At the top, the yellow banner shows the days that have passed, for example “121 days since the end of the month this entry refers to (limit of CIRC art. 123.º n.º 3). Post it or review its date; nothing is blocked.”

3. Check the document against the paper or PDF original: supplier, date, amounts and VAT. In the demonstration, the line in the screenshot is invoice FT EN2026/0615 from Energia Norte, SA, dated 15/06/2026 (€80.00 of electricity plus VAT at 23%); in your company it will be your own documents.

4. If the document is correct, click Confirm (invoice) or Post (manual journal entry). If you have doubts about the document, talk to the accountant before confirming it.

Expected result

• The confirmed document gets a number and leaves the Bookkeeping delays list. In the demonstration, an invoice from Telecom Atlântico dated 10/06/2026 (€61.50) was on the list and left it when it was confirmed (FTF/2026/00047).
• With all the drafts dealt with, the list shows “No draft entry is past the bookkeeping deadline…”.

Important notes

• What the list does not see. It only knows what is already in Odoo. An invoice sitting in a drawer, in an e-mail or on the Tax Portal (Portal das Finanças, e-Fatura) that has not been entered yet does not appear, and that is the delay the legal deadline is meant to prevent. An empty list does not mean the accounting is up to date: also compare the e-Fatura invoices with the recorded ones (Record › Purchases › e-Fatura invoices received) and the paper documents still to be recorded.
• How the days are counted. Odoo counts the days from the last day of the month of the document date (the invoice date, or the journal entry date when there is no invoice date) and shows the document from the 91st day. An invoice dated 15/06/2026 has its month ending on 30/06/2026; on 29/10/2026, 121 days have passed (31 + 31 + 30 + 29).
• Confirming late affects VAT. In the demonstration, the invoice of 10/06/2026 confirmed on 29/10/2026 got the Accounting Date 29/10/2026, and it is by that date that the VAT enters the VAT calculation (see How to record a supplier invoice). If the VAT should have been included in a period already declared, decide with the certified accountant in which period to deduct it. Pending validation by a certified accountant: the VAT deduction period of an invoice recorded late (VAT Code (CIVA), art. 22 and art. 98).
• Old dates in closed fiscal years. A journal entry dated in a closed fiscal year cannot be posted: see How to make a manual journal entry, “Common problems”.

Common problems

An old document does not appear on the list

• Cause: it is already posted, 90 days have not yet passed since the end of the month of its date, or it was never entered in Odoo.
• What to do: look for it in Journal entries or in Supplier invoices with the Draft filter. If it is in neither list, record it from the original document.

The list does not say which supplier each document is from

• Cause: the list only shows the number (for a draft, Draft), the due date, the amounts and the state.
• What to do: open each line to see the supplier and the date.