Have an overview of your vouchers

Your vouchers will form the basis and provide documentation for your accounts. It is important that you retain all vouchers so that all transactions are posted and documented. Accountants often discover that some vouchers are missing, but they may not know which ones. You may find it both time-consuming and difficult to find these vouchers later. This might cause you to lose your entitlement to deductions from income or value added tax.

You should therefore make sure you have an overview of all your vouchers.

  • Keep your vouchers in a folder and insert the vouchers in the folder as soon as you receive them.
  • Agree with your accountant how the vouchers should be sorted.

A common way of sorting vouchers is as follows:

Voucher type

Sorting sequence

Outgoing invoices/income documentation (sales)

Numerical

Incoming invoices (purchases)

Date order/alphabetic

Cash register vouchers

Date order

Bank

Date order

Miscellaneous vouchers

Date order

If you have a lot of bank vouchers, you should distinguish between incoming and outgoing vouchers. If your enterprise has several bank accounts, these should be sorted separately.