How to view and send a customer or supplier statement

What is it for?

The partner statement is the current account of each customer and supplier: invoices, credit notes, receipts and payments, by date, with the balance after each movement. It lets you answer “how much do I owe them?” or “how much do they owe me?” with the documents in front of you, and send the customer the statement of their account.

Viewing or sending the statement creates no journal entries.

When to use it?

• When a customer asks what they have outstanding, or a supplier says an invoice was not paid.
• To send customers their current account statement or a notice of overdue documents.
• At closing, to check customer and supplier balances before the trial balance.

Where to find it?

• View: Accounting › Review › Partner statements (in the Third parties group).
• Send by email: Accounting › Review › Send statements by email.
• With the Billing profile: Billing › Collect › Customer statements (customers only, without sending by email).

Before you start

• Your profile is Accountant. With it you can do every step of this article, including sending (tested with the Accountant profile). Management and the Auditor can view the statement but do not have Send statements by email. The Billing profile can view customer statements and export them as PDF.
• To send, the customer has an email address on their form.
• Receipts and payments are reconciled with the invoices (How to reconcile bank transactions); only then does Only pending show what is really outstanding.
• In the example, Construções Marão, Lda, a customer of Empresa Demonstração, Lda, on 29/10/2026.

How to use it

1. Open Accounting › Review › Partner statements. It opens on the current fiscal year, with one line per customer and supplier: name, tax number (NIF), Debit, Credit and Balance. A positive balance is what the partner owes the company (normal for a customer); a negative one, what the company owes the partner (for a supplier, the unpaid invoices; for a customer, a receipt that arrived before the invoice or an unused credit note).
2. Click More filters. In Search, type part of the name (in the example, Marão) and press Enter. Tick Unfold all to see the movements.
3. Read the movements. Each line has the Date, the Journal, the Account, the Document, the Due date, the Matching (the number that links the invoice to the receipt, for example 32 · MISC/2026/00002 on FT D26/6), the Debit, the Credit and the running Balance. In the example, €3,115.67 in debit, €2,008.67 in credit and €1,107.00 owed. Halfway down, the Balance is at -€1,107.00 on 15/10/2026: the receipt MISC/2026/00141 of that day comes before the invoice it pays, FT D26/31 of 29/10/2026 (Matching 180 links the two). During those days, the customer had paid in advance.
4. To see only what is outstanding, tick Only pending: in the example only FT D26/32 of 29/10/2026, €1,107.00, remains. Series and ATCUD adds the Series and ATCUD columns (in the example, D26 and the invoice's ATCUD). The other options: Only non-zero balances, Only unreconciled entries, Show foreign currency, Accounts (Customers and suppliers, Customers only, Suppliers only), Include drafts and the dates.
5. To take the statement out, click Export PDF, or click Export and choose Export PDF per partner (zip) (one PDF per customer or supplier), Export XLSX, Export CSV (PT format), Export CSV (technical), Export with options… or Print.
6. To send it to the customer, open Accounting › Review › Send statements by email. In the Send statements by email window, in Document choose Current account statement (or Due notice (pending items only)), check the Period start and Period end (by default, from 01/01 to today) and, in Customers, choose the customer. Do not leave Customers empty if you want to send to only one customer: the field's help says “Empty = every customer of the company with a balance (batch), up to the system limit.”. With the field empty, Send sends the statement to every customer with a balance in the period, without asking for confirmation: sending starts at once, in the background (“The statements are being prepared in the background. You can close this window and carry on working: a notice appears when the sending is finished.”), and a sent email cannot be undone. Leave Only customers with a balance ticked so as not to send zero statements. The Email Template is Customer statement (current account).
7. Click Send. The window shows the Sent Count.

Expected result

• On screen, the customer's balance is what they owe (in the example, €1,107.00 from FT D26/32).
• After Send, the window says Sent Count 1, and the message “Extrato de conta corrente de Empresa Demonstração, Lda” (account statement) stays on the customer's form, with the PDF attached (“Exmos. Senhores Construções Marão, Lda, Enviamos em anexo o extrato da sua conta corrente…”).
• The PDF sent has the same movements and totals as the screen for the chosen period (in the example, €3,115.67, €2,008.67 and €1,107.00, from 01/01/2026 to 29/10/2026).

Important notes

• The customer sees the internal numbers. The PDF carries the Journal, Account and Matching columns and the numbers of the receipt journal entries (MISC/2026/00002…), not the receipt numbers. Before the first send, open a PDF and confirm that the company is happy to send it like that.
• What the statement does not see. Only posted documents are included. A supplier invoice not yet entered, or a receipt not yet imported from the bank, does not appear, and the balance differs from what the partner has.
• Customers only. The sending window only has Customers; a supplier statement is exported as PDF and sent separately.

Common problems

“Not sent: … no email address”

• Symptom: after Send, Sent Count 0 and, under Not sent, “Consumidor final: sem endereço de email” (Final consumer: no email address).
• When it appears: the customer is included in the sending (they have a balance in the period, or Only customers with a balance is unticked) but has no email on their form.
• What to do: open the customer's form, enter the email and send again.

“No customer matches the period and the options chosen”

• Symptom: after Send, Sent Count 0 and, under Not sent, “No customer matches the period and the options chosen, so nothing was sent. Widen the period or untick “Only customers with a balance”.” (in the example, with the customer Final consumer, with a balance of €0.00, and Only customers with a balance ticked). The customer without a balance appears in the Customers list and can be chosen anyway; it is left out at sending.
• What to do: check the Period start and Period end. If you really want to send the zero statement, untick Only customers with a balance and send again.

The statement balance does not match the customer's

• What to check: the period (From and until), Include drafts, and the movements not yet linked to an invoice (Only unreconciled entries).