# Three-way matching

Source: https://contracko.com/fr/glossaire/rapprochement-a-trois-voies

# Three-way matching

A control that pays an invoice only if it matches the purchase order and the goods-receipt record.

## Définition

Three-way matching reconciles three documents (the purchase order, the goods or service receipt and the supplier invoice) before releasing payment. It prevents overbilling, duplicate invoices and payment for undelivered goods, and is a cornerstone control in procure-to-pay and audit.

## Exemple

> An invoice for 100 units is held because the goods receipt shows only 90 were delivered; payment follows after the discrepancy is resolved.

## Pourquoi c'est un risque pour l'entreprise

Skipping three-way matching is one of the most reliable routes to financial loss in procurement: overbilling, duplicate payments and payment for goods never received are all difficult to recover after the fact. Auditors treating the absence of matching controls as a significant deficiency is standard, and regulators may treat systematic failures as fraud risk.

## Comment le gérer

- Make three-way matching a system-enforced step, not a manual review, so it cannot be bypassed under time pressure.
- Define acceptable tolerance thresholds for price and quantity variances and require approval for any exception above those limits.
- Ensure goods-receipt records are created promptly and accurately at the point of delivery.
- Audit exception rates regularly; a rising rate signals deteriorating process discipline.
- Resolve mismatches promptly to avoid late-payment penalties while keeping incorrect invoices unpaid.

### Comment Contracko aide

When an invoice dispute arises, Contracko lets teams retrieve the original contract's payment terms, agreed prices and delivery obligations instantly, providing the contractual baseline needed to confirm whether a mismatch is a supplier error or a legitimate invoice variation.

## Pertinent pour

[Industrie manufacturière](https://contracko.com/fr/secteurs/fabrication)[Détail et gros](https://contracko.com/fr/secteurs/commerce-detail-gros)[Logistique et distribution](https://contracko.com/fr/secteurs/logistique)[Entreposage](https://contracko.com/fr/secteurs/entreposage)

## Clauses associées

- [Payment Terms Clause](https://contracko.com/fr/bibliotheque-de-clauses/conditions-de-paiement)
- [Audit Rights Clause](https://contracko.com/fr/bibliotheque-de-clauses/droit-daudit)

## Termes associés

- [Procure-to-pay](https://contracko.com/fr/glossaire/procure-to-pay)
- [Procurement audit](https://contracko.com/fr/glossaire/audit-des-achats)
- [Maverick buying](https://contracko.com/fr/glossaire/achats-sauvages)
- [Procurement policy](https://contracko.com/fr/glossaire/politique-d-achat)

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Conforme au RGPD. Chiffré. Jamais utilisé pour l'entraînement de l'IA.

## Foire aux questions

Questions courantes sur ce terme.

- **Q:** What are the three documents in three-way matching?
  **A:** The purchase order (what was ordered and at what price), the goods or service receipt (what was actually delivered) and the supplier invoice (what the supplier is claiming payment for).

- **Q:** What is two-way matching and when is it used?
  **A:** Two-way matching compares only the purchase order and invoice, without a goods receipt, and is sometimes used for services where a physical receipt is impractical. It carries more risk than three-way matching.

- **Q:** What tolerance levels are typical for matching?
  **A:** Many organisations allow a small variance, such as plus or minus 2-5% on price or quantity, before flagging an exception; anything above the threshold goes to manual review and approval.

- **Q:** Does three-way matching apply to service invoices?
  **A:** It does, though the goods receipt is replaced by a service confirmation or acceptance certificate, which should be signed by the requester to confirm the service was performed as agreed.

- **Q:** What happens when the three documents do not match?
  **A:** The invoice is placed on hold and the discrepancy is investigated. Depending on the cause, it may be resolved by a corrected invoice from the supplier, a credit note, or an adjustment in the system before payment is released.

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