Prepare tyre invoices and accounting data for an antitrust review

Start with a neutral inventory

Begin with an overview of which documents exist in the company and where they are stored. Purchase receipts can be as helpful as individual and consolidated invoices or supplier listings. Documents from accounting or the tax advisor can also provide an initial entry point.

For the initial intake it is sufficient to provide the materials in an organized way. It is not necessary to decide already which items may be legally relevant.

• Record existing invoice folders, digital document archives and supplier documents.
• Mark single receipts and consolidated invoices as different document types.
• Keep original receipts and do not replace them with edited working copies.

Use accounting exports as a working aid

A CSV or Excel export can significantly simplify the review. It serves as a working basis but does not necessarily replace the associated proof. If an export does not contain all details, it can be supplemented with invoices or supplier listings.

A comprehensible filing is important: the source file should be retained while additions are documented in a separate working version. For digital receipts, also note which system or archive they originate from. This facilitates queries and prevents the same information later appearing as a new item from different archives.

• Store the export file with its source and extraction date.
• Link invoices to the export via a document reference.
• Mark supplemented information as such.

Establish a practical table structure

A table provides a uniform view of procurement transactions. As an organizational recommendation, columns for supplier, invoice number, invoice date, item description, tyre type, quantity, net amount and currency are useful. A document reference can be added depending on the data situation.

Not every column needs to be complete immediately. What matters is that unclear or missing information remains identifiable and can be followed up later.

• Use one row per invoice item or a clearly delimited consolidated item.
• Choose consistent date, quantity and currency formats.
• Mark open fields with a clear status instead of using estimates.

Assign company and procurement clearly

With multiple companies, operations or fleet areas, a clear company assignment helps. It makes it comprehensible which entity received an invoice and to which cost center or area the transaction was allocated.

The assignment is a documentation aid. It does not state how a transaction should be legally assessed.

• Record invoice recipient and related company separately.
• Note differing delivery or deployment areas clearly.
• Distinguish central procurement from decentralized orders.

Make gaps, credits and duplicate entries visible

Missing receipts should not be replaced by assumptions. A note about the gap, the existing invoice reference and a possible location are sufficient for further clarification. Credits should also be recorded separately so amounts are not distorted.

To avoid double counting, reconcile invoice number, supplier, date, amount and document reference. Suspected duplicates should be marked, not deleted without comment.

• Keep missing receipts in an open-items list.
• Record credits with reference to the original invoice.
• Check potential duplicates before summing amounts.

Separate initial intake and further roles

The initial intake serves to assemble and check the completeness of documents. Point Zero Legal assists with this structured preparation and does not provide legal advice. The legal assessment of a concrete case remains reserved to the engaged law firm.

A complete working file with clear sources, open items and received original receipts creates a reliable basis for subsequent steps. This does not imply any statement about the existence, amount or enforceability of potential claims.

• Hand over working file, original receipts and open items together.
• Mark ongoing or registered procedures separately.
• Have legal questions assessed only on the basis of the specific case.

Frequently asked questions about data intake