Identify duplicate candidates using supplier, invoice reference, currency, amount and date. A repeated reference is evidence to review, not permission to remove a record. Distinguish an exact copy from an amendment or credit.
Match each invoice to the approved order using explicit identifiers. A similar supplier name or equal amount alone is insufficient. Keep a confidence note for a proposed match.
Match billed quantities or service milestones to received or accepted quantities. For partial deliveries, compare only the portion supported by the receipt. Keep the remainder pending.
Compare units, quantities, unit amounts, tax, delivery charges, discounts and currency. Calculate line extensions and document totals independently. Record rounding and tax assumptions.
Match each credit to its referenced invoice. Keep the gross invoice, credit and net position visible. Do not apply a credit twice.
Compare supplied supplier details with the approved record. A changed bank or contact detail remains a separate owner verification item. A matching invoice does not verify the change.
Check due dates from the supplied terms. Missing dates remain unknown. Do not invent payment priorities from assumptions about a supplier.
Reconcile the total value of all input invoices to the queue: reviewed, exception, missing evidence and duplicate candidates. Present gross totals separately from any proposed adjustment so every input remains accounted for.