What should be done when a received e-invoice does not match the purchase order?
Short answer
Do not reject the invoice automatically, but do not release it for payment either. Place it on hold for review and compare the purchase-order number, lines, quantities, prices, delivery and VAT. The review should result in either a correction from the supplier or documented internal approval of the exception.
Order and delivery
Compare the order number, delivery note and internal receipt.
Amount or items
Distinguish between minor tolerance and major non-compliance.
The exception must have an owner
Someone has to decide whether to accept the difference.
Document correction
In the event of an error, request a corrected document or credit note depending on the situation.
Conclusion
A purchase-order mismatch requires controlled review and resolution, not automatic rejection or unverified posting and payment.
Sources
- Law no. 222/2004 Z. z. Coll. about VAT, correctness of data on the invoice
- EN 16931 order and reference fields
- Internal control rules of the company
OpenPeppol BIS Billing 3.0 — order reference BT-13 · OpenPeppol BIS Invoice Response 3.2
Not legal advice.