Purchase order vs invoice: match an approved order to a partial delivery
Follow a USD 90 purchase order, a USD 82 first shipment and its supplier invoice, then resolve a quantity mismatch without duplicating payment.
The purchase order records what the buyer authorizes; the invoice records the supplier's charge. They need connected references, not necessarily identical totals at every stage. This worked comparison follows fictional PO-208 and an explicit agreement to bill shipped quantities. It does not assume that every supplier uses that billing arrangement.
Start with the authorized order
The buyer orders six notebooks at USD 5, four mugs at USD 8 and two desk mats at USD 14. The order total is USD 90 before any tax or shipping, both excluded here. The buyer sends PO-208 to the supplier; the supplier uses its own invoice sequence rather than treating the PO number as an invoice number.
| Record | Issued by | Purpose in this example |
|---|---|---|
| PO-208 | Buyer | Approve 12 units worth USD 90 |
| INV-S-781 | Supplier | Bill the first shipped quantities |
| DN-208-01 | Delivery team / recipient record | Record what arrived and any exceptions |
| Payment reference | Bank or payment record | Identify money actually transferred |
Match the first invoice line by line
One mug is unavailable, so only three mugs ship. Under this example's shipped-quantity agreement, the first invoice is USD 82: USD 30 for notebooks, USD 24 for mugs and USD 28 for mats. The remaining USD 8 is unshipped order value, not automatically an overdue debt.
| Item | PO quantity | Shipped / invoiced now | Current charge |
|---|---|---|---|
| Notebook NB-01 | 6 | 6 | USD 30 |
| Mug MG-02 | 4 | 3 | USD 24 |
| Desk mat DM-03 | 2 | 2 | USD 28 |
| Total | 12 | 11 | USD 82 |
Investigate a mismatch instead of assuming fraud or nonpayment
Suppose INV-S-781 instead asks for USD 90 and describes all four mugs as dispatched. Ask whether it is an error, advance billing or a different agreed milestone. The packing record supports eleven units, but that fact alone does not establish the contract's payment trigger.
Please check invoice INV-S-781 against PO-208. The first shipment record lists 6 notebooks, 3 mugs and 2 desk mats. At the agreed unit prices, those goods total USD 82.00. The invoice lists 4 mugs and totals USD 90.00. Please confirm whether the additional USD 8.00 is an error or an agreed advance charge, and identify the relevant terms. We will record the agreed resolution against the original references.
Do not confuse damage with a missing shipment
If one of the three delivered mugs is damaged, the dispatched count is still three. Record the damage separately and agree the replacement or credit process. Removing that mug from the original PO without explanation would hide both the delivery exception and the original authorization.
When the fourth mug later ships, match its delivery and any USD 8 second invoice to the outstanding order line. Check prior invoices first so it is not billed twice.
Use Docuivo alongside a matching register
The PO editor names the recipient Supplier; the invoice editor uses Bill to. Check those roles in the output. Use Reference for the related PO, invoice or shipment identifier and Notes for the agreed partial-billing explanation.
Docuivo does not perform automatic three-way matching, check approval limits or reconcile supplier payments. Keep the order, delivery evidence, invoice and actual payment reference in your own register, and export each issued document before replacing a working draft.
This guide provides general educational information and is not legal, accounting, tax or financial advice. Requirements vary by country, industry and transaction. See how Docuivo tests its tools and calculations.