Control

What is three-way matching for a received e-invoice?

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

Short answer

Three-way matching is an internal control that compares the purchase order, the delivery note or receipt confirmation, and the received invoice before posting and payment. It is recommended operational practice for reducing overpayment and incorrect posting, not a statutory obligation under Slovak VAT or accounting law.

Order

What was agreed

Reference through field BT-13 v e-invoice.

Delivery

What Was Really Delivered

Delivery letter or receipt confirmation.

Invoice

What is invoiced

The quantity, price and amount are compared.

Status

Operating experience

It's not a legal obligation, just recommended control.

Detailed explanation

With e-invoices, this process is easier to automate, as the structured XML field with a reference to the order (BT-13) allows the ERP system to find the corresponding order without manual searching. The system then compares the quantity, unit price and total amount between the order, delivery and invoice, and any discrepancies exceeding the set tolerance are flagged for manual approval, whilst matching items can be posted directly to the accounts.

As set out in the Act

Three-way matching is not a concept regulated by Act No. 222/2004 Coll. on VAT or Act No. 431/2002 Coll. on Accounting. However, it relates to the general requirement for the verifiability of an accounting transaction under Section 6 of the Accounting Act, which such a check supports in practice.

Practical examples

  • The ERP system automatically matches the e-invoice with the purchase order based on the reference in BT-13 and compares the amounts.
  • Any difference between the ordered and invoiced amounts exceeding the specified tolerance is sent for manual approval.
  • A matching invoice with no discrepancies is posted directly without human intervention.

Most common mistakes

  • “Three-way matching is a legal requirement for every invoice received.” This is a recommended internal control, not an obligation arising from VAT or accounting legislation.
  • “Without a purchase order in the system, an e-invoice cannot be processed at all.” A missing order merely complicates automated matching; it does not prevent the invoice from being processed in accordance with the law.
  • “Three-way matching replaces the accountant’s substantive check of the invoice’s content.” It is a supplementary control mechanism; the substantive assessment of the invoice remains the responsibility of the person in charge.

Conclusion

Matching the order, delivery evidence and e-invoice is recommended control practice that can use the structured order reference; it is not a statutory requirement.

Legal basis

  • Act No. 431/2002 Coll. accounting, Section 6
  • Act No. 222/2004 Coll. on VAT

Related questions

    This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 431/2002 Coll. on Accounting, Act No. 563/2009 Coll. (Tax Code), standard EN 16931 and Peppol BIS Billing 3.0. Verified on 7 July 2026.