Order

What should be done when a received e-invoice does not match the purchase order?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

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.

Pairing

Order and delivery

Compare the order number, delivery note and internal receipt.

Difference

Amount or items

Distinguish between minor tolerance and major non-compliance.

Approval

The exception must have an owner

Someone has to decide whether to accept the difference.

Supplier

Document correction

In the event of an error, request a corrected document or credit note depending on the situation.

Detailed explanation

Matching an invoice to a purchase order is a substantive check that XML validation alone cannot resolve. XML may be technically correct but commercially incorrect. Therefore, you need tolerance rules, a designated person responsible, and an audit trail showing who approved the discrepancy.

As set out in the Act

The tax and accounting accuracy of an invoice also depends on the actual delivery and the business relationship. A structured format helps to compare data, but does not in itself determine the factual accuracy of the invoice.

Practical examples

  • The invoice states a higher quantity than the delivery note, so it is sent for stock verification.
  • The order number is missing, but as the supplier is a regular one, the purchasing department will add it.
  • The price does not match the contract, so the invoice is being disputed with the supplier.

Most common mistakes

  • “A technically valid invoice may be paid.” Any factual discrepancies must be resolved before payment.
  • “The order number isn’t a mandatory field, so I’m not interested in it.” It may be crucial for internal processes.
  • “I’ll correct the discrepancy in the accounts.” If there is an error in the document, it should be resolved by the supplier.

Conclusion

A purchase-order mismatch requires controlled review and resolution, not automatic rejection or unverified posting and payment.

Legal basis

  • Act No. 222/2004 Coll. about VAT, correctness of data on the invoice
  • EN 16931 order and reference fields
  • Internal control rules of the company

Related questions

This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, Slovak Financial Administration e-invoicing FAQ, OpenPeppol BIS Billing 3.0 and the Slovak e-Invoicing Centre’s internal validation model. Verified on 7 July 2026.