CBClearBooksAccounting & Tax Advisory
Exception queue

Held for review.

Invoices that tripped one or more anomaly rules. The engine never auto-posts an invoice flagged "high" severity. Medium-severity items are held until a bookkeeper approves; low-severity items post with the flag attached as a memo.

Total flagged
11
Rules tripped
11
Rule vocabulary size
11
INV-0005
DEWA — March bill for Jumeirah (forwarded for your records)
Saffron Hospitality
Review →
highDuplicate invoice number
This exact invoice number and vendor has been processed for this client in the last 180 days. Likely a resubmission or a copy of a forward we already have on file.
INV-0006
Fwd: Empower bill — JLT branch
NovaFit Wellness
Review →
mediumPossible duplicate payment
A different invoice number from the same vendor for the same amount has been processed within the last 30 days. Could indicate a duplicate payment risk.
INV-0007
Logistics bill — February shipment
Attire House Trading
Review →
highMissing TRN on high-value invoice
Total is AED 10,000 or above but the supplier TRN was not parsed from the invoice. A UAE tax invoice for amounts at or above the high-value threshold must show the supplier TRN for input VAT recovery.
INV-0008
Client advance — copy of vendor bill
Crescent Legal
Review →
highUnusual VAT rate
VAT rate is not 0%, 5%, EXEMPT, or OUT-OF-SCOPE. In the UAE these are the only valid rates for a standard supply.
INV-0009
Al-Futtaim April invoice
Meridian Logistics
Review →
mediumVAT arithmetic doesn't add up
Subtotal plus VAT differs from the total by more than AED 0.05. The invoice's own arithmetic is inconsistent.
INV-0010
IKEA Business — store fit-out Al Ain
Attire House Trading
Review →
mediumLine items don't sum to subtotal
Individual line item totals don't equal the stated subtotal (by more than AED 0.05). Common when discounts or adjustments aren't itemised.
INV-0011
Very late bill — December rent true-up
Meridian Logistics
Review →
mediumBackdated invoice
Invoice date is more than 90 days before today. May affect period allocation or VAT recovery windows.
INV-0012
Heads-up — Jotun quote accepted
NovaFit Wellness
Review →
highFuture-dated invoice
Invoice date is in the future. Unusual — often a quote or proforma mislabeled as an invoice.
INV-0013
Emirates Catering — corporate event
Saffron Hospitality
Review →
lowAmount exceeds 3× vendor's 12-month average
Total is more than three times the rolling 12-month average for this vendor-client pair. Could indicate a legitimate one-off or an error.
INV-0014
noon business — monthly order
NovaFit Wellness
Review →
mediumCategory doesn't match vendor history
Suggested category differs from the vendor's historically dominant category. Could indicate a legitimate change in service provided OR a miscategorised inventory purchase.
INV-0017
Unreadable scan — please advise
Saffron Hospitality
Review →
highExtraction failed — manual input required
The invoice could not be reliably extracted (poor scan, missing fields, unsupported layout). The model refused to guess — by design.

Rule catalogue

Ten deterministic anomaly rules, run after extraction. No AI is involved in rule evaluation — the rules are pure TypeScript so every decision is reproducible in QA.

Duplicate invoice number
high
This exact invoice number and vendor has been processed for this client in the last 180 days. Likely a resubmission or a copy of a forward we already have on file.
Suggested action: Do not post. Compare against ledger entry and confirm with client before taking any action.
Possible duplicate payment
medium
A different invoice number from the same vendor for the same amount has been processed within the last 30 days. Could indicate a duplicate payment risk.
Suggested action: Confirm with client this represents a distinct service period before posting. Reference the earlier invoice by ID.
Missing TRN on high-value invoice
high
Total is AED 10,000 or above but the supplier TRN was not parsed from the invoice. A UAE tax invoice for amounts at or above the high-value threshold must show the supplier TRN for input VAT recovery.
Suggested action: Request a compliant tax invoice from the vendor. Do not claim input VAT until received. Hold posting.
Unusual VAT rate
high
VAT rate is not 0%, 5%, EXEMPT, or OUT-OF-SCOPE. In the UAE these are the only valid rates for a standard supply.
Suggested action: Flag to partner. Possible typo on invoice or wrong VAT treatment. Verify with vendor before posting.
VAT arithmetic doesn't add up
medium
Subtotal plus VAT differs from the total by more than AED 0.05. The invoice's own arithmetic is inconsistent.
Suggested action: Recompute line by line. Ask vendor for a corrected invoice if you can't reconcile.
Line items don't sum to subtotal
medium
Individual line item totals don't equal the stated subtotal (by more than AED 0.05). Common when discounts or adjustments aren't itemised.
Suggested action: Check for undeclared discount, rounding, or missing line item. If adjustment is intentional, ask vendor to itemise.
Backdated invoice
medium
Invoice date is more than 90 days before today. May affect period allocation or VAT recovery windows.
Suggested action: Check whether this period has been closed. If so, post as prior-period adjustment with partner sign-off.
Future-dated invoice
high
Invoice date is in the future. Unusual — often a quote or proforma mislabeled as an invoice.
Suggested action: Confirm this is a tax invoice not a proforma. Proformas are not valid for input VAT recovery.
Amount exceeds 3× vendor's 12-month average
low
Total is more than three times the rolling 12-month average for this vendor-client pair. Could indicate a legitimate one-off or an error.
Suggested action: Verify scope of service. If one-off, note the reason in the supporting memo so the close reviewer doesn't requery it.
Category doesn't match vendor history
medium
Suggested category differs from the vendor's historically dominant category. Could indicate a legitimate change in service provided OR a miscategorised inventory purchase.
Suggested action: If the supplier has genuinely supplied a different service, tag the line appropriately. If this should be inventory (goods-for-resale) not an expense, route to the inventory module.