AR Accountant — Accounts Receivable

Department: Finance
Level: Operational
Primary objective: Collect money from customers — track invoices, record payments, reconcile bank statements, manage e-invoice compliance

What this role does

The AR Accountant is responsible for all customer collections: issues or verifies invoices, follows up on overdue payments, records incoming payments, reconciles bank statements, and ensures B2B invoices are correctly submitted to ANAF via e-invoicing. They are the first to know a customer is late on payment and the first to act.

Modules used daily

Daily routine

Morning — collections status

1. Invoices → filter status "Overdue" (past due date) + "Partially Paid"
2. Sort by days overdue descending — oldest first
3. Invoices overdue > 7 days → send reminder (email from platform or phone call)
4. Invoices overdue > 30 days → escalate to Sales Manager / CFO

Recording received payments

5. Open the bank statement received from the bank (MT940 or CSV)
6. Bank Statement → import the statement or manually add each received transaction
7. For each bank entry → associate the corresponding invoice → invoice status changes to "Paid" or "Partially Paid"
8. Unidentified payments (customer reference incorrectly written) → place on hold and investigate

e-Invoice ANAF (B2B customers with VAT number)

9. e-Invoice → check the list of invoices with status "Pending" or "Validation Error"
10. Invoices rejected by ANAF → identify the incorrect field → correct the invoice → resubmit
11. Validated invoices → download the signed archive if you need the ANAF PDF

End of day — reconciliation

12. Verify that all payments received today are recorded in the platform
13. Does the balance in Bank Statement correspond to payments recorded in Payments? If not → identify the discrepancy

Key workflows

Workflow 1 — Record full payment from customer

Customer transfers the full amount
→ Receive bank notification (email or statement)
→ Sales → Payments → Add
  → Customer: select from list
  → Invoice: select the corresponding invoice
  → Amount, date, payment method (bank transfer)
→ Save → Invoice automatically moves to "Paid" status
→ Bank Statement reconciliation: associate the bank line with the recorded payment

Workflow 2 — Partial payment

Customer transfers partially (e.g. 60% of invoice)
→ Sales → Payments → Add
  → Amount: the amount actually received (not the total invoice value)
→ Invoice moves to "Partially Paid" status
→ Remaining balance visible on invoice
→ On second instalment → add another payment for the difference
→ At 100% completion → invoice moves to "Paid"

Workflow 3 — Customer doesn't pay — chasing overdue

Invoice overdue > 7 days
→ Open invoice → "Send Reminder" button (automatic email with payment link)
→ Record activity (note in customer file)

> 14 days without payment
→ Phone call + formal notification email
→ Record activity

> 30 days without payment
→ Report to Sales Manager and CFO
→ New order deliveries can be suspended until regularised

> 60 days without payment → management decision: payment plan or debt recovery

Workflow 4 — e-Invoice for B2B customer

Invoice issued for customer with valid VAT number
→ Finance → e-Invoice → "Submit to ANAF" button on invoice
  OR
→ Automatic submission (if Auto-send = ON, after X days)

ANAF processes → 3 possible statuses:
├── Validated (OK) → download signed archive if needed
├── Validation error → identify incorrect field (address, VAT, tax rate) → correct invoice → resubmit
└── Duplicate → invoice was previously submitted → check existing archive

Importing supplier invoices (reverse):
→ e-Invoice → Import from e-Invoice → your suppliers' invoices from SPV enter automatically
→ Reconcile with Purchase Orders (hand to AP Accountant)

Workflow 5 — Reversal / Credit Note

Customer returns goods or requests invoice correction
→ Sales → Credit Notes → Add
  → Associate the original invoice
  → Fill in items and amounts to reverse
→ Credit Note automatically reduces customer balance
→ If credit note covers an overdue invoice → invoice is considered "partially paid"
→ If customer is entitled to refund → record the reverse payment
→ Credit Note must also be submitted to ANAF if the original invoice was sent via e-invoice

e-Invoice — what you need to know as AR Accountant

Conditions for an invoice to be eligible for e-invoicing

Common ANAF validation errors

Metrics to track

Practical tips

Reconcile the bank statement the same day. An unrecorded payment means the invoice continues to appear as overdue — the customer receives a reminder even though they've paid. That damages the relationship.

Check the customer's VAT number before submitting to ANAF. An incorrect VAT = validation error = invoice doesn't reach ANAF = potential fine. 30 seconds on anaf.ro saves a lot of wasted time.

Don't issue a Credit Note without knowing whether the original invoice was sent to ANAF. If it was, the credit note must also be sent to ANAF. An unregistered credit creates a discrepancy.

Document every contact with an overdue customer. A note added to the customer file with the date, person contacted, and what was agreed protects the company if you end up in dispute.