A bank deposit tells you how much arrived. It does not tell you which orders were paid, which customers received refunds or which fees the platform deducted. For an online store, the most useful monthly accounting pack connects those events with stable references.
Use this checklist for a Bulgarian business selling through its own shop or marketplaces. It is a suggested handover process, not a universal list of statutory documents. Agree the final pack and delivery dates with your accountant according to your payment methods, countries and reporting obligations.
The monthly pack: eight groups to prepare
1. Orders and sales
Export the period's orders and sales with order references, relevant dates, status, currency, discounts, shipping charges and tax fields. Include customer country and business/VAT details where relevant. Distinguish created, paid, fulfilled, cancelled and returned orders; these events need not happen in the same month.
Keep the original export alongside any working file. Record the date range and timezone used so that the accountant can explain month-end differences.
2. Sales documents and corrections
Provide issued invoices, credit notes and the other sales documents applicable to your model. Preserve the reference linking a correction to the original document and order. A refund in the shop does not by itself explain whether the corresponding documentation was completed.
Send missing-document questions as a separate list. Do not quietly delete an order or change a completed month's export to make totals match.
3. Payment transactions and payouts
For each payment provider, supply transaction-level activity and settlement/payout details. Include gross collections, refunds, processing fees, chargebacks, reserves, adjustments and the balance still held, where applicable.
Keep transaction IDs and payout IDs. The objective is to connect the customer's payment to the batch paid into the bank, including any timing difference.
4. Courier and cash-on-delivery records
Collect shipment references, delivery and return statuses, collected amounts, remittance dates and courier fees. Identify the actual payment service used, including whether payments are handled as postal money transfers.
A delivered parcel, an amount collected and money transferred to your bank can have different dates. Keep those distinctions. See our guide to cash on delivery and postal money transfers for the documentation questions.
5. Bank and payment-account statements
Include every business account used during the period, not just the main bank. Provide complete statements and any available transaction exports, with opening and closing balances and currency information.
Explain owner funding, transfers between company accounts and payments made on the company's behalf. A bank credit is not automatically a customer sale.
6. Supplier invoices and expenses
Gather documents for goods, fulfilment, courier services, platform commissions, advertising, software and other business purchases. Where fees are deducted before payout, obtain the corresponding supporting documents as well as the settlement report.
Flag a new foreign supplier before paying the first invoice or subscription. Ask your accountant about the VAT treatment before the transaction rather than treating it as a month-end paperwork question.
7. Stock and fulfilment
Provide the relevant stock balances and movements: receipts, dispatches, customer returns, transfers, losses and write-offs. For third-party fulfilment, obtain warehouse reports and identify the country where the goods are held.
Match products using consistent SKU references. Tell your accountant before moving stock into a new country or changing the fulfilment model.
8. Changes and unresolved differences
Add a short note covering new channels, payment providers, warehouses, markets, contracts and unusual transactions. List unresolved items with an order or transaction reference, amount, explanation and named person who will follow up.
The missing-items list is part of a useful handover. A folder that looks complete but hides unresolved differences is harder to work with.
Shopify, Amazon and eMAG: ask for the underlying events
For Shopify, distinguish sales reporting from payments and payouts. Shopify's own documentation notes that its Payments activity report describes funds received and balance movements rather than accounting revenue. Where you use Shopify Payments, payout transaction details can be exported; other gateways need their own supporting reports.
For Amazon, eMAG or another marketplace, establish which exports in your account show customer sales, settlements, commissions, refunds and stock movements. Report names and availability vary. Ask the platform or integrator to demonstrate a sample order from purchase through settlement before agreeing the monthly export process.
The same order may appear in your store, an integration and the marketplace. Choose the authoritative sales source and keep the other records for reconciliation, so that one sale is not counted twice.
A worked reconciliation example
Suppose the provider's opening balance is zero. During the period it collects EUR 12,000, returns EUR 800 to customers, deducts EUR 300 in fees and retains EUR 400. With no other movements, the payout is EUR 10,500:
EUR 12,000 − EUR 800 − EUR 300 − EUR 400 = EUR 10,500 paid out.
The EUR 400 still held must remain visible in the reconciliation. This is a made-up cash-flow example, not a client case. It does not establish revenue, VAT or the deductible treatment of an expense; those depend on the transactions and documents.
If the payout reaches the bank in the next month, record that timing difference in the handover instead of adjusting sales to force agreement.
Copy this handover checklist
- Period, currency and timezone recorded for each export.
- All stores, marketplaces, payment providers and bank accounts covered.
- Original reports retained; working versions named separately.
- Sales documents and corrections linked to order references.
- Payouts matched to bank receipts, or timing differences explained.
- Fees, refunds, chargebacks and retained balances accounted for in the reconciliation.
- Courier collections and returns checked against remittances.
- Stock movements and new warehouse countries reported.
- Missing items listed with an owner and follow-up date.
- New transactions requiring advance review raised before they occur.
Make the handover repeatable
Agree one secure delivery location and who is responsible for each report. A simple folder structure can separate sales, payments, couriers, bank statements, purchases, stock and open questions. Use consistent filenames such as period, channel and report type.
Agree an internal handover date that gives the accountant time to resolve questions before the applicable filing deadlines. Do not assume that the date of a tax return is also a suitable date to send the documents.
Use appropriate staff permissions and accountant access where available. Avoid sending administrator passwords or card details with the accounting pack; share only the customer information needed for the work through the agreed secure channel.
Common questions
Is a turnover screenshot enough?
No. It cannot usually connect individual orders, corrections, fees and settlements. Supply the underlying reports and documents in agreed formats.
Do I need PDF or CSV files?
They serve different purposes. A PDF statement or invoice preserves the document; a structured export helps match transactions. Agree which originals and exports are needed for each source.
What if the marketplace paid nothing this month?
There may still be sales, fees, refunds or retained balances to report. Check activity, not only bank receipts.
Does this replace the NRA online-store submission or an audit file?
No. This is a working pack for your accountant. Read the separate guide to online-store registration with the NRA and establish which formal submissions apply to your model.
Set up the pack around your store
Contact Accounting Bulgaria with your sales channels, payment providers, courier arrangements and warehouse countries. We can scope the accounting support for your online store and agree a practical monthly document flow.