Sales and receivables reports

Check the invoice ledger

Invoice ledger lists every invoice you issued in the period, in date order. Paid, unpaid and voided invoices all appear. In a Spanish workspace it is called Issued invoice ledger (libro registro de facturas emitidas). This is the register of issued invoices that autónomos must keep, and gestors usually ask for it every quarter.

• •An invoice with several VAT rates takes one line per rate. The total, the IRPF retention and the status appear only on its first line, so the column totals stay correct.
• •Each line shows the customer's name and tax ID as printed on the invoice, the Tax treatment (domestic, intra-EU reverse charge, export or out of scope), the base, the rate, the tax and the total.
• •The IRPF column is shown in Spain, and elsewhere only when an invoice actually carries a retention. Retentions are shown as negative amounts, because they reduce what the customer pays you.
• •Corrective invoices show their code (R1–R4) and the invoice they correct. Credits are negative, so they reduce the totals.
• •Voided invoices stay in the list, struck through, but count for nothing in the totals or the invoice count.
• •Click an invoice number to open the invoice.

The ledger shows the current year by default. Pick a Quarter, or set From and To for any other range. Opening the ledger from the sales card on the reports home selects that quarter for you.

Download the ledger for your gestor

1. 1Open Reports → Invoice ledger.
2. 2Choose the period you need.
3. 3Click Download CSV. The button only appears when the period has at least one invoice.

The file has the same lines as the page, plus columns for the currency, the IRPF rate and the invoice being corrected. It uses semicolons and decimal commas, so it opens directly in Excel or Numbers set to Spanish, French, German or Italian, with accents intact. Column headings follow the language you are using the app in. In a Spanish workspace the file is named after the libro registro (for example libro-facturas-emitidas-2026-Q3.csv). UK and French workspaces get a file starting with invoice-ledger.

See sales by VAT rate

Sales by rate adds up your issued invoices by quarter (based on the issue date). Each quarter is a card with one row per rate, showing the number of invoices, the taxable base and the tax charged. Sales with no domestic tax (intra-EU reverse charge, exports, out of scope) follow on their own rows with no tax amount, so a 0 % domestic sale is never mixed up with a reverse-charge one. An Annual summary card for the year comes last.

• •Pick a Quarter to show just that quarter. The annual card stays.
• •Voided invoices are left out. Corrective invoices count in the quarter they were issued, and credits are subtracted.
• •An invoice with two rates counts once in each rate's row, but only once in the total.
• •This is output tax only. In Spain, the same figures appear on the IVA (Modelo 303/390) page, see Spanish tax reports.

See who owes you money

Aged receivables lists every issued invoice that is not fully paid, however old. For each invoice it shows what is left to pay: the amount due (the total minus any IRPF retention) minus the payments recorded so far. Part-paid invoices therefore show only what is still owed.

• •The first table groups balances by customer, in columns for Not yet due, 1–30 days, 31–60 days, 61–90 days and Over 90 days.
• •Open invoices lists each invoice with its due date, Days overdue and Remaining, most overdue first.
• •An invoice without a due date is aged from its issue date. It is marked with an asterisk.
• •An unpaid corrective invoice that credits the customer shows a negative balance and reduces that customer's total.

As of changes the date the invoices are aged against. It is not a snapshot of the past: balances always use every payment recorded so far. To chase a payment or record one, see Payments and refunds.

Check payments received

Payments received lists the payments you recorded against invoices, by the date you entered for each payment. By month totals each month by method (Bank transfer, Cash, Card, Other). Payments shows every payment with its invoice, customer, method and reference, which is handy for matching against your bank statement.

• •The amounts are the cash you actually received. When a customer withholds IRPF, that is the total minus the retention.
• •Refunds recorded on a corrective invoice appear as negative amounts and reduce the totals.
• •The period works like the ledger: the current year by default, a quarter, or an exact date range.