What to do when an invoice does not match the delivery note?

An invoice that does not match the delivery note is not an anomaly: it is routine in accounts payable. What separates a team in control from one that overpays is the process. Here it is in order, from the cause to automated three-way matching.

The three types of discrepancy (and which side is usually right)

• Quantity discrepancy: the invoice charges 10 units and the delivery note records 8. Typical cause: a partial delivery that the supplier invoices in full, or damaged goods deducted at receipt. Here the delivery note rules: you do not pay for what has not come in.
• Price discrepancy: the quantity matches but the unit price does not match the purchase order. Typical cause: a price list updated without notice, an agreed discount that was not applied, or a data entry error. Here the purchase order rules: it was the agreement.
• Item discrepancy: the invoiced line does not appear on the delivery note (freight, surcharges, substituted material). It is the most dangerous: it slips through as a "minor expense" and nobody validates it.

The process in 5 steps

1. Isolate the line, not the total. Two errors of opposite sign can leave the total matching with both lines wrong. Comparing totals hides the problem.
2. Compare before VAT. Mixed VAT rates distort the picture: one line at 21% and another at 10% make it impossible to reason about the gross amount.
3. Apply tolerance per line. A reasonable threshold: 2% or €1.50 per line. Below it, it is rounding noise; above it, it is a discrepancy someone needs to see.
4. Document the decision. Who approved, when and why. If the Spanish tax authority or an auditor asks in 2 years, today's note is worth its weight in gold.
5. Claim with evidence. You do not tell the supplier "it does not match": you send them the line, the purchase order price and the delivery note quantity. Claims with evidence get resolved in days; vague ones, in months.

What NOT to do

• Paying and "we will sort it out with a credit note". The credit note arrives late or not at all.
• Blocking the whole invoice because of one line. Hold the disputed line; the rest follows its flow.
• Resolving it by email without leaving a trace in the system. The audit does not read your inbox.

Automating detection: how ininvoice does it

ininvoice reconciles each invoice against its purchase order and its delivery note line by line, at prices before VAT and with a configurable tolerance (2% or €1.50 by default). If a line falls outside, the case stops on its own and shows exactly which line, which amount and against which document. Whatever matches is marked «matches», ready for a person to approve without checking it by hand; whatever does not reaches your team with the evidence prepared. Detecting an invoice that charges for goods never received is automatic: the case stays on hold until the delivery note arrives.

Frequently asked questions

Can you pay an invoice if the delivery note has not arrived yet?

You can, but you should not: without a confirmed receipt you are paying blind. The right thing is to keep the case on hold until the delivery note arrives, which is what a three-way matching flow with tolerances does.

What discrepancy tolerance is reasonable?

A common standard is 2% or €1.50 per line, on prices before VAT. Higher thresholds let real overpricing through; lower ones trigger reviews over rounding cents.

Who resolves the discrepancy, purchasing or finance?

Detection belongs to finance (accounts payable); resolving the root cause usually belongs to purchasing. That is why the case must carry the line-by-line evidence: so that purchasing can claim without investigating all over again.

Related content

• Invoice / delivery note discrepancy checker
• Three-way matching: the complete guide for SMEs
• Tolerances in three-way matching: 2% or €1.50 (in Spanish)
• Difference between a delivery note and an invoice
• Supplier invoice exception management
• Matching delivery notes and supplier invoices