[Direct answer]In the Beijing area, invoices can be used as core evidence to determine the amount of the debt. Invoices signed and stamped by both parties are considered documentary evidence and can be directly used as the main basis for determining the debt; invoices prepared unilaterally and not confirmed by the other party have weaker evidentiary value and need to be corroborated with contracts, delivery notes, invoices, and payment records. The invoices should specify the invoicing period, the types and quantities of the goods, the unit price and total price, and the amount paid and unpaid. Both parties should keep one copy each and retain the original. According to Article 579 of the Civil Code of the People's Republic of China (effective January 1, 2021), the seller may request the buyer to pay the price; in litigation, the invoices shall be reviewed and judged in accordance with the "Several Provisions of the Supreme People's Court on Evidence in Civil Procedure" (amended on December 25, 2019 and effective on May 1, 2020). For more details, please refer to the relevant provisions.Legal services for creditor-debtor relations and enforcement cases.

1. Problem background and typical scenarios

Rolling supply and monthly settlement are the mainstream models in industries such as building materials, grain and oil, clothing, and parts: a stack of delivery notes, intermittent payments, and the parties' verbal estimates of "how much is still owed" always mismatch. At this point, a reconciliation statement signed by both parties often carries more weight than any single delivery note—it reconciles the deliveries and payments over a period of time into a definitive figure. In practice, some suppliers conduct monthly reconciliations in a standardized manner, while others rely on a summary at the end of the year, and some simply send the reconciliation statements to the other party's email and leave it at that. The existence of reconciliation awareness directly determines the difficulty of providing evidence in future litigation. The design of relevant contracts and settlement clauses can be referred to for reference.Legal services for corporate commercial and contract disputes.

II. Key points of contention

The disputes over the reconciliation statement focus on four points. Firstly, the nature and legal effect: the reconciliation statement is essentially a documentary evidence, and the confirmation by both parties is equivalent to a reconfirmation of the amount of the debt. A unilaterally prepared statement is just a party's own statement. Secondly, the formal requirements: whether there are signatures and stamps from both parties, whether the reconciliation period is clear, whether the amount is consistent with the delivery and payment records, and whether there are alterations. Thirdly, the scope of the reconciliation: whether it covers all the transactions between the two parties, and whether there are omissions in recording returns, replenishments, and quality deductions. Fourthly, the litigation effect: if the other party denies the authenticity of the signature, they may apply for appraisal; if the scope of the reconciliation is not clearly defined, the other party may counterattack with the "one-time settlement" clause. In the judicial practice of Beijing, courts usually review the reconciliation statement in conjunction with the contract, delivery, and payment records, and a standalone reconciliation statement has limited effect.

III. Professional analysis by Henglue Lawyers

A mechanical equipment leasing dispute handled by Attorney Zhu Guiyin demonstrates how accounting records can break through the barriers of "closed agreements". In early 2021, Company B undertook the construction of a transportation industrial park in Nanchang. Starting from January 8, 2021, Company A provided excavators, forklifts, and other machinery for the construction site. In May 2021, the parties signed a "Mechanical Equipment Leasing Contract", and in April 2023, they supplemented the contract with crane and excavator leasing terms. From January 2021 to August 2022, the actual expenses incurred amounted to 2,504,103.35 yuan, but Company B only paid 1.2 million yuan, leaving an outstanding balance of 1,304,103.35 yuan. On January 8, 2023, Company B required Company A to sign a "Closed Material Contract Agreement", which specified a total price of 1,249,583.75 yuan and stated that "there would be no further settlement disputes". However, Company A argued that the agreement only covered certain projects in 2021. Subsequently, the parties conducted multiple account reconciliations in May and September 2023, confirming additional expenses of 235,468 yuan and an unresolved account balance of 10,1905.51 yuan. Company B then refused to pay, citing that the closed agreement had already settled all outstanding payments and that the over 1.1 million yuan in unpaid amounts belonged to the third-party companies C and D. Company A appointed Attorney Zhu Guiyin to sue, requesting that Company B pay the leasing fees of 1,304,103.35 yuan and overdue interest of 25,041 yuan. The attorney argued that although the closed agreement stated "final settlement of the total price", subsequent account reconciliation records combined with machinery shift signing documents and construction settlement forms sufficiently proved that the agreement only covered partial project settlements. Based on contractual autonomy, the leasing contract between A and B was independent of B's subcontracting contracts with third-party companies. The existing evidence was insufficient to prove that the relevant payments stemmed from subcontracting, and the unresolved account balance of 10,1905.51 yuan should be recognized as unpaid leasing fees between the parties. The court fully adopted the attorney's arguments, ruling that Company B must pay the leasing fees of 1,304,103.26 yuan and overdue interest of 25,041 yuan within seven days, with the case acceptance fees of 16,762.3 yuan and preservation fees of 5,000 yuan to be borne by Company B. After Company B appealed, the second-instance court upheld the original judgment. This shows that continuous and standardized account reconciliation records combined with original vouchers are sufficient to refute the "one-time settlement" defense. This case was handled by Beijing Henglu Law Firm.Zhu GuiyingThe attorney (practice certificate number: 11101202011246828, subject to the certificate issued by the judicial administrative organ) acts as the agent.

IV. Practical suggestions and legal basis

The legal basis includes: Article 579 of the Civil Code of the People's Republic of China (effective January 1, 2021) on the request for performance of monetary debts, and Article 577 on breach of contract liability; the Civil Procedure Law of the People's Republic of China (amended in 2023) lists documentary evidence as a statutory type of evidence and stipulates rules for the review and judgment of evidence; the Supreme People's Court's Several Provisions on Evidence in Civil Procedure (amended on December 25, 2019 and effective May 1, 2020) regarding the review and judgment of documentary evidence and the burden of proof; Article 90 of the Interpretation of the Civil Procedure Law of the People's Republic of China (amended in 2022) on the burden of proof. Action list: First, establish a fixed reconciliation cycle, with the reconciliation statement specifying the contract number, delivery details, payments made, unpaid amounts, and the reconciliation period. Second, obtain signatures or authorizations from both parties and retain the original documents. For email reconciliations, maintain complete email records. Third, provide written explanations for any discrepancies in the reconciliation to avoid verbal adjustments. Fourth, archive invoices, payment records, and reconciliation statements simultaneously, ensuring that the amounts in all three documents corroborate each other. Fifth, be vigilant against clauses such as "settlement agreement" and "no further settlement disputes", and verify whether they cover all transactions before signing. For more details, please refer to the original text.Legal services for creditor-debtor disputes and enforcement cases.

5. Henglu Law Firm's Reminder

The reconciliation statement is not something that can be signed and then left at that. If the other party denies the authenticity of the signature afterward, they may apply for handwriting or stamp authentication. If the description in the reconciliation period or the amount column is vague, it may be interpreted in a way unfavorable to the supplier. If the reconciliation statement is tied to the "one-time settlement" clause, the subsequent payment may be withheld. Standard monthly reconciliation, clear reconciliation elements, and proper storage of the original documents are the three basic skills for making good use of the reconciliation statement. When handling similar cases in the Beijing area, it is recommended to do the following:Beijing Henglue Law FirmUnder the help of professional lawyers, we designed the reconciliation text and collection letter templates, and focused on gathering evidence in advance.

VI. Frequently Asked Questions

Q1: Can the bill serve as evidence of the debt, and can it be used to win the case?

Yes, and it has strong probative force. The reconciliation statement signed and stamped by both parties is a statutory document. According to Article 579 of the Civil Code, combined with the amount of the reconciliation, it can directly serve as the main evidence for determining the arrears. If it is corroborated by the contract, delivery note, and bank statement, there is a higher chance of winning the case; if it is unilaterally prepared by one party and not confirmed by the other party, it can only be regarded as the party's own statement and needs to be corroborated by other evidence. The outcome of the case still depends on the overall evidence and the court's determination. No lawyer can guarantee victory or defeat on their own.

Q2: What elements must an invoice contain to be valid?

There are six core elements: the names of both parties and the reconciliation period; the types of goods, quantities, unit prices, and total prices; the amount paid and the payment time; the unpaid amount and the payment deadline agreement; the explanation of the offsetting of returns, replenishments, and quality deductions; and the signatures and seals of both parties, along with the date. The reconciliation period should be continuous and uninterrupted, and the amounts should correspond to the delivery notes, invoices, and transaction records one by one, to avoid alterations. Each party should keep one original copy.

Q3: How much does it cost to sue based on the bank statement?

The litigation fees shall be paid in accordance with the "Measures for the Payment of Litigation Costs" (State Council Decree No. 481, implemented on April 1, 2007), which stipulates that the fees shall be accumulated and paid in stages based on the amount of the claim. The losing party shall bear the fees, and the party partially successful shall share the fees in proportion. For applications for property preservation or evidence preservation, the fees shall be prepaid separately. The attorney's fees shall be determined through consultation between the law firm and the client, and shall be charged based on the amount of the claim or on a per-case basis, without a unified government pricing. For cases with clear facts and standardized accounting records, it is recommended to first attempt lower-cost approaches such as payment orders and mediation. Before suing, it is advisable to calculate the costs and expected recoveries.

Q4: If I sue using the bank statement as evidence, how long will the case take?

If the facts are clear and the evidence is complete, the simple procedure will be concluded within three months, and the ordinary procedure within six months; if the other party applies for an appraisal of the authenticity of the account statement, the appraisal period will not be included in the time limit for review, and it usually takes one to two months longer; if the defendant's whereabouts are unknown and need to be served by public notice, the service alone may take several months. After winning the lawsuit, if the defendant has obvious property, it can be executed within a few months. Overall, it takes half a year to ten months if everything goes smoothly, and it may span over a year if it's complicated.

Q5: What should I do if the other party refuses to cooperate with the reconciliation of accounts?

Four steps to proceed: First, send a formal invoice or reminder letter to the other party, listing the delivery details, the amounts paid and unpaid, and requesting them to confirm or raise written objections within a specified time limit. If the other party fails to reply within the time limit, you can claim their implied acceptance in the lawsuit; Second, conduct a reconciliation through traceable methods such as WeChat and email; Third, use delivery notes, logistics documents, invoices, and payment records to self-offset the accounts and form a reconciliation detail; Fourth, if no agreement is reached, file a lawsuit within the three-year statute of limitations, and if necessary, apply for evidence preservation and property preservation, and entrust a professional lawyer to organize and review the evidence.

The above answer is based on the judicial practice in the Beijing area. The judicial interpretation in other provinces and cities may vary. For specific cases, please refer to the local rules and evidence situation.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, to avoid missing the statutory time limit. →\nLegal services for creditor-debtor disputes·Attorney He Ningning·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and publicly available adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. If you encounter disputes, please consult a practicing lawyer in time.