{"id":46949,"date":"2025-08-27T13:37:57","date_gmt":"2025-08-27T11:37:57","guid":{"rendered":"https:\/\/verticalexpense.com\/cloture-comptable-5-insights-pour-mieux-gerer-les-notes-de-frais\/"},"modified":"2025-09-02T13:32:00","modified_gmt":"2025-09-02T11:32:00","slug":"accounting-closure-expense-reports-2025","status":"publish","type":"post","link":"https:\/\/verticalexpense.com\/en\/accounting-closure-expense-reports-2025\/","title":{"rendered":"Accounting closure : 5 insights for better expense report management"},"content":{"rendered":"\n<p><strong>At the end of the year, closing the accounts becomes a key step<\/strong>. It requires rigour, coordination&#8230; and often a special effort when it comes to <strong>expense reports.<\/strong><\/p>\n\n<p>Often dealt with urgently, they can nevertheless have a direct impact on your cash flow, your recoverable VAT, and the social compliance of your accounts. To avoid oversights or unpleasant surprises, it is best to plan ahead. <\/p>\n\n<p>Here are <strong>five key points<\/strong> to help you manage this period calmly, with both a practical and strategic approach.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>1. Not all expenses are managed in the same way.<\/strong><\/h2>\n\n<p>Before considering validations or VAT, start by clearly <strong>identifying the different types of business expenses.<\/strong><\/p>\n\n<p>Why ? Because everyone follows specific rules, whether it be taxation, <a href=\"https:\/\/verticalexpense.com\/en\/recoverable-vat-from-treasury\/\" target=\"_blank\" rel=\"noopener\" title=\"Everything you need to know about recoverable VAT : Definition, Calculation, Conditions !\">VAT recovery<\/a> or <a href=\"https:\/\/verticalexpense.com\/en\/urssaf-expense-claims\/\" target=\"_blank\" rel=\"noopener\" title=\"URSSAF expense reports : Key principles for avoiding adjustments\">URSSAF processing.<\/a><\/p>\n\n<p><strong>For example, distinguish between :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Meal expenses :<\/strong> subject to limits, often misunderstood<\/li>\n\n\n\n<li><strong>Kilometric : <\/strong> linked to annual scales, therefore sensitive<\/li>\n\n\n\n<li><strong>Transport, accommodation : <\/strong> VAT partially recoverable<\/li>\n\n\n\n<li><strong>Foreign currency charges : <\/strong> require reliable conversions<\/li>\n\n\n\n<li><strong>Subscriptions or shared tools :<\/strong> may involve partial breakdown between professional and personal use<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>\ud83d\udccc Useful tip : <\/strong> organising your expenses properly when entering them into the tool helps to avoid allocation errors at the end of the period.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>2. An expense claim affects several accounting aspects.<\/strong><\/h2>\n\n<p>An expense claim, even a modest one, generally affects several accounting items at once :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The <strong> charge <\/strong> in the income statement<\/li>\n\n\n\n<li><strong>Potentially deductible VAT<\/strong><\/li>\n\n\n\n<li><strong>Supplier debt <\/strong> (if reimbursed to the employee)<\/li>\n\n\n\n<li>And sometimes even <strong>analytical breakdowns<\/strong> (by cost centre or project)<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>At closing, things can quickly become complicated if all the documents are not up to date or properly categorised.<\/p>\n\n<p><strong>A few key checks :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Are all expenses correctly dated for the financial year in question ?<\/li>\n\n\n\n<li>Is VAT correctly entered and allocated?<\/li>\n\n\n\n<li>Have the reimbursements been properly recorded ?<\/li>\n\n\n\n<li>Have any closed projects been charged subsequent costs in error ?<\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>3. Many errors are not due to forgetfulness, but to a lack of structure.<\/strong><\/h2>\n\n<p>It is tempting to imagine that errors are caused solely by a distracted employee or a manager in a hurry. In reality, <strong>inaccuracies often stem from a lack of automation or clarity in processes..<\/strong> <\/p>\n\n<p><strong>Common examples :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>An employee waits until the last minute to get everything done, due to a lack of reminders or clear deadlines.<\/li>\n\n\n\n<li>A missing receipt goes unnoticed because there is no automated check in place.<\/li>\n\n\n\n<li>Misunderstood rules lead to errors in ceilings or VAT.<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>Rather than relying solely on individual discipline, it may be useful <strong>to strengthen the framework :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Set up alerts or blocks in the tool<\/li>\n\n\n\n<li>Update and remind staff of internal rules<\/li>\n\n\n\n<li>Support managers with simple tools for tracking approvals<\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>4. Closing the gap should not become a race to catch up.<\/strong><\/h2>\n\n<p>When all the expense reports arrive en masse at the last minute, it is often a sign that <strong>ongoing monitoring is insufficient. <\/strong><\/p>\n\n<p><strong>This common phenomenon can cause several difficulties :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Delays in VAT recovery<\/li>\n\n\n\n<li>Errors in accounting dates<\/li>\n\n\n\n<li>Notes not validated in time, therefore not included in the accounts<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>To limit these effects :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Set a clear deadline in advance f<\/strong>or the marks to be recorded.<\/li>\n\n\n\n<li><strong>Communicate in advance<\/strong>, via the tool or by email, to avoid oversights.<\/li>\n\n\n\n<li><strong>View expenses that have not yet been incurred<\/strong> in order to anticipate budget variances.<\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>5. Take advantage of the closing to analyse and adjust<\/strong><\/h2>\n\n<p>The end of the financial year is also a good time to take a step back and review <a href=\"https:\/\/verticalexpense.com\/en\/best-expense-report-software\/\" target=\"_blank\" rel=\"noopener\" title=\"The best expense report software in 2025 : The essentials\">your practices regarding business expenses.<\/a><\/p>\n\n<p>What if, instead of simply validating the latest grades, you analysed what the data is telling you ?<\/p>\n\n<p><strong>For example :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Are certain types of costs increasing for no apparent reason ?<\/li>\n\n\n\n<li>Are the rules applied consistently ?<\/li>\n\n\n\n<li>What proportion of expenditure is approved without supporting documentation ?<\/li>\n\n\n\n<li>Are there any grey areas regarding ceilings or VAT ?<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>This approach makes it possible to <strong>better frame practices for the following year,<\/strong> identify areas for optimisation&#8230; and sometimes even achieve savings.<\/p>\n\n<p><\/p>\n\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-12dd3699 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-12dd3699 wp-block-group-is-layout-constrained\" style=\"background-color:#f4fbfb\">\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>In conclusion<\/strong><\/h2>\n\n\n\n<p>Managing expense reports at the end of the financial year should not be a last-minute exercise. When planned in advance, it allows you to : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Securing your accounts<\/li>\n\n\n\n<li>Optimise VAT recovery<\/li>\n\n\n\n<li>Reducing the URSSAF risk<\/li>\n\n\n\n<li>And improve your processes for the future<\/li>\n<\/ul>\n\n\n\n<p>The aim is not to make the rules more complex, but <strong>to make them understandable, integrated into the tools, and consistent in practice.<\/strong><\/p>\n<\/div>\n<\/div>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/verticalexpense.com\/en\/expense-report-software\/\" style=\"background-color:#d13980;font-size:13px\">Discover Vertical Expense<\/a><\/div>\n<\/div>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"excerpt","protected":false},"author":6,"featured_media":46953,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[60],"tags":[133],"class_list":["post-46949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","tag-accounting-and-tax"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/46949","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/comments?post=46949"}],"version-history":[{"count":0,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/46949\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media\/46953"}],"wp:attachment":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media?parent=46949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/categories?post=46949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/tags?post=46949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}