[Direct answer]In the Beijing area, in most cases, it is considered valid—the account reconciliation statements signed and confirmed by the authorized personnel of the counterparty are usually recognized as a confirmation of the debt in litigation and constitute strong evidence for suing for arrears; however, there are four types of defense possibilities: the signatory lacks authorization (the salesperson is unauthorized), the account reconciliation statement contains reservation clauses such as "not to be used as a settlement basis", the amount itself is disputed (with objections noted), and the account reconciliation statement is unilaterally prepared without being served and confirmed by the counterparty. For enterprises with standardized account reconciliation management, a signed account reconciliation statement can save a lot of effort in providing evidence.

I. Problem Background and Typical Scenarios

For long-time clients with whom we've cooperated for many years, the payments are rolled over monthly and we've never signed formal contracts. We just rely on a monthly statement at the end of the month. But when it comes to suing them for payment arrears, they'll just say, "It was the salesperson who signed it, so the statement doesn't count." The evidentiary value of the statement determines the difficulty of providing evidence in such cases.

II. Key points of contention

First, the logic of using invoices to confirm debts. Second, the review of signing authority. Third, the impact of retention clauses and dispute notes. Fourth, the relationship between invoices and the statute of limitations for litigation.

III. Professional analysis by Henglue Lawyers

First, the determination logic: The invoice records the transaction period, payment amount, and detailed payment status. If the other party verifies and signs it, it essentially constitutes a confirmation of the debt amount. In judicial practice, its confirmatory effect is widely recognized. Combined with delivery notes, invoices, and other performance certificates, it is sufficient to support the claim for payment. Unlike promissory notes, invoices are stage-based settlement documents for business transactions. Courts will also cross-check the authenticity of the underlying transactions (contracts, deliveries, and invoices). The combination of invoices and underlying certificates forms the most reliable evidentiary structure. Second, signing authority: Authorized signatories include legal representatives, authorized finance staff, or responsible persons. Signatures by unauthorized employees (e.g., sales representatives or warehouse managers) are subject to disputes regarding their authority. However, there are exceptions: If the employee has long handled invoice reconciliation, signed all previous invoices without objection from the company, it constitutes a duty-based act or apparent agency, and the signature remains valid. When defending against the "lack of authority" argument, courts consider the signatory's position, historical reconciliation practices, and the company's subsequent actions (e.g., paying part of the invoice after receiving it). Third, reservation clauses and objections: Invoices with reservations such as "for reference only, not a settlement basis" or "amount subject to final confirmation" significantly reduce the debt confirmation's effectiveness. If there are objections to the amount at the time of signing, they should be noted in writing on the spot (e.g., "disputes over this item, no objections to others"). Partial confirmations still stand for the uncontested portions. If the invoice is neither signed nor objected to upon receipt, and later denied in litigation in a general manner, courts will combine it with delivery receipt records to determine liability. Silence does not equal rebuttal. Fourth, statute of limitations function: Invoices also interrupt the statute of limitations. The date of reconciliation between the parties marks the restart of the statute of limitations. For long-term outstanding payments, regular reconciliation and signature retention are essential to prevent the "three-year statute of limitations" defense. Unreconciled old accounts can also interrupt the statute of limitations through payment reminders (with receipts) or partial repayment records. Fifth, invoice management recommendations: Standardize invoice templates with essential elements: period, detailed transactions, amounts, paid/unpaid status, and confirmation columns (signatory's name, position, date, and stamp). Require the other party's stamp prior to personal signatures (official stamps have the highest legal effect). Record changes in amounts, note disputes on the spot, and archive quarterly or annually. For large-scale transactions, include a framework contract that incorporates the invoice's settlement function into the contract terms ("the reconciled invoices shall serve as the settlement basis"). In our firm's cases involving corporate debts, the standardization of invoices directly determines the evidentiary strength. This work must be done during the transaction process, not retroactively in litigation.

IV. Practical suggestions and legal basis

The first step is to verify authorization: prioritize stamping and check the position and authority with personal signature; the second step is to leave notes: indicate disputes in writing on the spot, and partial confirmations are also effective; the third step is to provide supporting documents: combine delivery notes, invoices, and reconciliation statements as evidence; the fourth step is to control the statute of limitations: interrupt the statute of limitations through regular reconciliation and leave records of receipt. The main legal basis is Article 504 (Agency by Virtue of Position) and Article 195 (Interruption of the Statute of Limitations for Litigation) of the Civil Code of the People's Republic of China, as well as the relevant provisions of the Judicial Interpretation of the Supreme People's Court on the Trial of Disputes over Sales Contracts; the specific application shall be subject to the currently effective provisions.

5. Henglue Law Firm's Reminder

The three key points of a reconciliation statement are: the right to sign, no reservations, and supporting documents. A reconciliation statement is a confirmation of debt; the signature of the salesperson depends on company policy. Historical reconciliation practices can supplement authorization. Regular reconciliation not only locks in the amount but also cuts off the statute of limitations. Efforts should be made on a daily basis. For cases involving the recovery of corporate loans, you can proceed through the following channels:Business and contract disputes in enterprisesWe provide a comprehensive solution for services, which includes measures to enforce the repayment of arrears.Creditor's rights and debts, and enforcementFor more information on the plate, you can refer to the enterprise risk control related to it.Intellectual property protection and corporate lawFor the column related to evidence preservation, you can consult us for further informationSpecial servicesTeam.

VI. Frequently Asked Questions

Q1: Does the reconciliation statement signed by the salesperson count as valid?

Regarding authorization and convention: If there is authorization or a long-standing practice of reconciliation, the acts constituting the duties are valid; if there is neither authorization nor a long-standing practice, the validity is disputed, but subsequent acts such as partial payment by the other party can supplement and confirm the transaction.

Q2: Is the invoice still useful even if it states "not to be used as a basis for settlement"?

The effectiveness of debt confirmation is weakened, but it still has value as supplementary evidence of the transaction and the amount involved. It needs to be verified comprehensively based on the delivery notes, invoices, and payment records.

Q3: What should I do if I realize the amount is wrong after signing the contract?

If any errors are found, immediately raise objections in writing and keep the proof of service. If necessary, apply for correction or claim adjustment of the erroneous parts through litigation; silence and delay will be regarded as tacit consent.

Q4: What should I do if the other party refuses to sign the reconciliation statement?

Use methods such as express delivery reminder letters (with receipt retention), email reconciliation (correspondence via corporate email), and partial payment records to formalize debts and statutes of limitations, and present this evidence in court during litigation.

Q5: Can I still collect the payment for the goods delivered many years ago?

Consider the statute of limitations — if there are interruptions such as reconciliation, collection of debts, or partial repayment within the three-year statute of limitations, the claimant can assert their rights; if there are no interruptions during this period, the risk of the defendant successfully raising the statute of limitations defense is high.

The above questions and answers are mainly based on the judicial practice in Beijing. There may be differences in the adjudication standards in different regions. It is recommended to consult a professional lawyer based on the specific circumstances of the case.

If you are currently facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the necessary evidence to avoid missing the statutory time limit. →Legal services for creditor-debtor disputes·Beijing Henglue Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and public 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. In case of disputes, please consult a practicing lawyer in time.