> ## Documentation Index
> Fetch the complete documentation index at: https://docs.bumara.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Purchases

> Recording vendor bills, managing what you owe, and keeping the purchase side of your books current.

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.

## Recording a vendor bill

<Steps>
  <Step title="Open Purchases, then Purchase invoices">
    Choose **New purchase invoice**.
  </Step>

  <Step title="Select the vendor">
    From your directory. Create them if this is a first purchase — see
    [Customers and vendors](/invoicing/customers-and-vendors).
  </Step>

  <Step title="Enter the vendor's invoice details">
    | Field                    | Notes                                                         |
    | ------------------------ | ------------------------------------------------------------- |
    | **Their invoice number** | As printed on their document. This is how you spot duplicates |
    | **Invoice date**         | Their date, not today                                         |
    | **Due date**             | From their payment terms                                      |
  </Step>

  <Step title="Enter the lines">
    What you bought, quantities, prices and tax. Match their invoice exactly — do not round or
    summarise.
  </Step>

  <Step title="Check the total against their document">
    If yours and theirs disagree, stop and find out why before saving.
  </Step>

  <Step title="Attach their invoice">
    Upload the PDF or a photograph. This is your evidence for the expense.
  </Step>

  <Step title="Save">
    It now appears in what you owe.
  </Step>
</Steps>

<Warning>
  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.
</Warning>

## From a purchase order

If you raised a purchase order, convert it rather than starting fresh. See
[Quotes and orders](/invoicing/quotes-and-orders).

Converting carries the agreed prices across, so any discrepancy between what you ordered and what
you were billed becomes immediately visible.

## Checking a bill before you pay it

<AccordionGroup>
  <Accordion title="Have you already recorded it?">
    Search by the vendor's invoice number. Duplicate payments are common and awkward to recover.
  </Accordion>

  <Accordion title="Does it match the order?">
    Quantities and prices against your purchase order.
  </Accordion>

  <Accordion title="Did you actually receive the goods?">
    Against your delivery record. Do not pay for what did not arrive.
  </Accordion>

  <Accordion title="Is the arithmetic right?">
    Line totals, subtotal, tax and grand total. Vendor invoices contain errors more often than you
    would expect.
  </Accordion>

  <Accordion title="Is the tax correct?">
    A vendor charging VAT should show their TPIN and VAT registration. If they do not, query it.
  </Accordion>

  <Accordion title="Is withholding tax due?">
    Rent, professional fees, commissions and certain contractor payments. If so, you deduct before
    paying. See [Withholding tax](/regulators/zra/withholding-tax).
  </Accordion>
</AccordionGroup>

## Paying vendors

<Steps>
  <Step title="Review what is due">
    Purchases → Purchase invoices, filtered by due date.
  </Step>

  <Step title="Decide what to pay">
    Prioritise anything where late payment stops supply, and anything attracting interest.
  </Step>

  <Step title="Deduct withholding tax where it applies">
    Pay the vendor the net amount and set the deduction aside for your monthly return.
  </Step>

  <Step title="Make the payment">
    Bank transfer, mobile money, cheque or cash.
  </Step>

  <Step title="Record it">
    Against the specific bill, with the reference. See
    [Recording payments](/invoicing/recording-payments).
  </Step>

  <Step title="Issue a withholding certificate if you deducted">
    The vendor needs it to claim the credit.
  </Step>
</Steps>

## Vendor statements

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

<Steps>
  <Step title="Request their statement">
    Most vendors send one monthly.
  </Step>

  <Step title="Open your vendor statement in Bumara">
    From the vendor's record.
  </Step>

  <Step title="Compare line by line">
    Every invoice on theirs should be on yours, and every payment on yours on theirs.
  </Step>

  <Step title="Investigate differences">
    | Difference                   | Usual cause                            |
    | ---------------------------- | -------------------------------------- |
    | Bill on theirs, not yours    | You never recorded it                  |
    | Bill on yours, not theirs    | A duplicate, or their error            |
    | Payment on yours, not theirs | Not yet applied, or wrong reference    |
    | Amounts differ               | A credit note one side has not applied |
  </Step>

  <Step title="Resolve before paying">
    Do not settle a statement you have not reconciled.
  </Step>
</Steps>

## Debit notes

When a vendor has overcharged you, or goods were returned or short-delivered, raise a debit note.
See [Credit and debit notes](/invoicing/credit-and-debit-notes).

## 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

## 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.

<Note>
  Related: [Recording payments](/invoicing/recording-payments) and
  [Withholding tax](/regulators/zra/withholding-tax).
</Note>