Invoice matching
Reconciling invoices with purchase orders and delivery notes, line by line: six cases with the difference in euros
Delivery note matching checks each invoice line against two documents. The purchase order fixes the price. The delivery note fixes the quantity received. A line outside the tolerance holds the invoice, with the difference in euros and the person who must resolve it.
How do you match an invoice with its purchase order and delivery note?
ininvoice matches a supplier invoice with its purchase order and delivery note in four steps.
- Assign the invoice to the right entity and supplier. In a group, by the recipient's tax ID; one entity's purchase order is never matched with another entity's invoice.
- Pair each invoice line with its purchase order line and with the receipts recorded for that order.
- Compute two differences per line: price, (invoiced price − PO price) × invoiced quantity; and quantity, invoiced against received, valued at the PO price.
- Apply the tolerance and decide: the invoice matches if every line is within it; if any line is outside, it is held with the line and the amount visible.
Which mismatches appear between invoice, order and delivery note?
This guide works through six common delivery note mismatches. ininvoice applies the same line rule to each of them.
Synthetic cases. Suppliers, items and figures made up for this guide. The tolerance applied is ininvoice's default: a line is held if its difference exceeds EUR 1.50 or exceeds 2% of the line amount.
Case 1. Partial delivery: the order arrives on two trucks
Purchase order for 1,000 boxes at EUR 4.20. The first truck brings 600 boxes; the second, two weeks later, 400. The supplier issues one invoice per delivery. Invoice 1 bills 600 boxes (EUR 2,520.00) and matches; the order stays open with 400 boxes pending. Invoice 2 bills 450 boxes when only 400 were received and not yet invoiced: (450 − 400) × EUR 4.20 = EUR 210.00 over-invoiced, so invoice 2 is held. Compared with the full order (1,000 boxes), invoice 2 would have passed.
Case 2. Price different from the purchase order
| Line | PO | Invoice | Difference | % of line | Result |
|---|---|---|---|---|---|
| Flour, kg | 300 × 6.80 | 300 × 7.05 | +75.00 | 3.7% | Held |
| Yeast, unit | 120 × 2.10 | 120 × 2.11 | +1.20 | 0.5% | Within tolerance |
Purchasing confirms whether the new price was agreed. If it was, the order is corrected; if not, a EUR 75.00 credit note is requested.
Case 3. Credit note for a return
Invoice F-2291 for 400 units at EUR 12.00 (EUR 4,800.00). On receipt, the warehouse rejects 25 damaged units. The supplier later issues credit note A-118, which quotes invoice F-2291, for −EUR 300.00. ininvoice links a credit note to its original invoice by the invoice number the credit note quotes, from the same supplier (same tax ID) and the same organisation; it never links one just because the amount fits. With the credit note linked, the net paid (EUR 4,500.00) equals what was received. If the credit note does not quote the invoice, it waits for a person to link it.
Case 4. One purchase order, several invoices
Framework order for 2,000 m of cable at EUR 1.35/m, delivered and invoiced in three parts: 800 m, 700 m and 700 m, while 2,000 m in total have been received. The third invoice bills 700 m when only 500 m remain to be invoiced: (700 − 500) × EUR 1.35 = EUR 270.00 too much. ininvoice keeps that running account of the order across invoices, so the same receipt is never paid twice. When one invoice groups lines from two orders, the rule is the same: each line is matched with its own order and receipts, never by adding up both orders.
Case 5. Unit of measure: boxes on the order, bottles on the invoice
Order for 50 boxes of 12 bottles at EUR 30.00 a box (EUR 1,500.00). The invoice says "75 cl bottle, box of 12" with 600 units at EUR 2.50. Compared without converting, quantity looks 12 times higher and price 12 times lower: two false differences. ininvoice converts when the equivalence is proven, by definition (dozen, grams to kilos) or because the line itself declares the box content; here the line matches with a EUR 0.00 difference. If the invoice only said "600 UN", ininvoice would not assume the equivalence and would leave the line for a person to confirm.
Case 6. Freight that was not on the purchase order
Order for goods worth EUR 2,400.00 with no transport line; the invoice adds EUR 95.00 of freight (4.0% of the base). ininvoice reads freight as a separate charge, not as a goods line, and flags its amount; above 10% of the invoice base the flag is raised to a warning. If the supplier bills freight as one more item, it is treated as a line that was not on the order and the invoice is held. Purchasing checks whether freight was agreed; if not, the EUR 95.00 is claimed back.
Want to match purchase order, delivery note and invoice today? The three-way matching Excel template does it line by line with formulas and tolerances; the three-way matching guide explains each step. Download the three-way matching template
Who resolves each delivery note mismatch?
Each delivery note mismatch has an owner. ininvoice shows the line and the difference in euros so that owner can act.
| Case | What fails | Difference | Who resolves it |
|---|---|---|---|
| 1. Partial delivery | More invoiced than received and pending | EUR 210.00 | Warehouse |
| 2. Price difference | Price above the order | EUR 75.00 | Purchasing |
| 3. Credit note | A return to subtract | −EUR 300.00 | Accounts payable |
| 4. Several invoices per order | More invoiced than pending on the order | EUR 270.00 | Warehouse and purchasing |
| 5. Unit of measure | Nothing, if the conversion is proven | EUR 0.00 | — |
| 6. Freight | Charge not agreed on the order | EUR 95.00 | Purchasing |
What does ininvoice automate in delivery note matching?
ininvoice reads invoices, purchase orders and delivery notes as PDF, image, scan or photo, from the mailbox or by manual upload, without templates per supplier and line by line (description, quantity, unit, price, discount and taxes). It assigns each invoice to its entity by the recipient's tax ID, matches it with that entity's purchase orders and delivery notes and applies the organisation's tolerance. Invoices that match are ready for a person to approve and, once approved, to export as CSV or Excel the ERP can import; those that do not are held with the line and the difference in euros for a person to approve, reject or ask for clarification. ininvoice does not execute payments or replace the ERP.
Frequently asked questions
Which comes first, the delivery note or the invoice?
Usually the delivery note, because it travels with the goods; the invoice is issued later, sometimes grouping several deliveries of the month. If the invoice arrives first, the quantity cannot be checked until the receipt is recorded, and the invoice has to wait.
Can an invoice be reconciled with the delivery note without a purchase order?
Yes, by comparing quantities only: what was invoiced against what was received. Without a purchase order the price cannot be checked, unless the delivery note is priced or there is an agreed price list.
What tolerance does ininvoice use by default?
ininvoice holds a line if its difference exceeds EUR 1.50 or exceeds 2% of the line amount; a difference equal to the threshold is accepted. The organisation can change both values.
Does ininvoice read delivery notes and purchase orders in PDF?
Yes. ininvoice reads invoices, purchase orders and delivery notes as PDF, image, scan or photo, without templates per supplier. Reading XML e-invoices (Facturae, UBL) is in development.
What happens to an invoice that does not match?
It is held with the line and the difference in euros visible, for a person to approve it, reject it or ask the supplier for clarification. It is never approved on its own.
What should you remember about delivery note matching?
Match every invoice line, never the invoice total. The order sets the price and the delivery note sets the quantity. ininvoice holds only invoices with a line outside the tolerance, showing the euros at stake.
Every invoice line, matched against its purchase order and delivery note
ininvoice matches every line against its purchase order and delivery note, with partial deliveries, grouped invoices, credit notes and rebates, and configurable tolerances (2 % or €1.50 by default). Send me 3–5 supplier invoices and, if you have them, the purchase order and delivery note for one of them.
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