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The purchase side records what you buy and what you owe. It matters for three reasons: knowing your real cash position, catching bills you have been charged twice for, and having the evidence behind your expenses when a regulator asks.

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Recording a vendor bill

1

Open Purchases, then Purchase invoices

Choose New purchase invoice.
2

Select the vendor

From your directory. Create them if this is a first purchase — see Customers and vendors.
3

Enter the vendor's invoice details

4

Enter the lines

What you bought, quantities, prices and tax. Match their invoice exactly — do not round or summarise.
5

Check the total against their document

If yours and theirs disagree, stop and find out why before saving.
6

Attach their invoice

Upload the PDF or a photograph. This is your evidence for the expense.
7

Save

It now appears in what you owe.
Always record the vendor’s own invoice number. It is the only reliable way to catch the same bill entered twice — which happens constantly when a vendor emails an invoice and also posts it.

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From a purchase order

If you raised a purchase order, convert it rather than starting fresh. See Quotes and orders. Converting carries the agreed prices across, so any discrepancy between what you ordered and what you were billed becomes immediately visible.

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Checking a bill before you pay it

Search by the vendor’s invoice number. Duplicate payments are common and awkward to recover.
Quantities and prices against your purchase order.
Against your delivery record. Do not pay for what did not arrive.
Line totals, subtotal, tax and grand total. Vendor invoices contain errors more often than you would expect.
A vendor charging VAT should show their TPIN and VAT registration. If they do not, query it.
Rent, professional fees, commissions and certain contractor payments. If so, you deduct before paying. See Withholding tax.

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Paying vendors

1

Review what is due

Purchases → Purchase invoices, filtered by due date.
2

Decide what to pay

Prioritise anything where late payment stops supply, and anything attracting interest.
3

Deduct withholding tax where it applies

Pay the vendor the net amount and set the deduction aside for your monthly return.
4

Make the payment

Bank transfer, mobile money, cheque or cash.
5

Record it

Against the specific bill, with the reference. See Recording payments.
6

Issue a withholding certificate if you deducted

The vendor needs it to claim the credit.

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Vendor statements

Reconcile against the vendor’s own statement regularly — monthly for anyone you buy from often.
1

Request their statement

Most vendors send one monthly.
2

Open your vendor statement in Bumara

From the vendor’s record.
3

Compare line by line

Every invoice on theirs should be on yours, and every payment on yours on theirs.
4

Investigate differences

5

Resolve before paying

Do not settle a statement you have not reconciled.

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Debit notes

When a vendor has overcharged you, or goods were returned or short-delivered, raise a debit note. See Credit and debit notes.

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Aged payables

Your purchase aging shows what you owe, grouped by how overdue it is. Use it to:
  • Plan cash — knowing what falls due in the next fortnight
  • Spot anything drifting badly overdue
  • Prioritise vendors who matter to your operations
  • Catch old bills that were never actually payable

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Keeping the purchase side clean

  • Record bills on receipt. Not when you pay them. A bill you have not recorded is a liability you cannot see.
  • Attach every document. The vendor’s invoice is your evidence for the expense.
  • Use their invoice number. Every time.
  • Reconcile monthly. With every vendor you use regularly.
  • Never pay from an emailed reminder alone. Pay against a recorded, checked bill.
Related: Recording payments and Withholding tax.
Last modified on August 4, 2026