WareneingangRechnungsprüfung

WareneingangRechnungsprüfung, often translated as goods receipt and invoice verification, is a cross-functional process in procurement and finance that ensures the goods received align with the purchase order and the supplier’s invoice before payment. Its main aim is to confirm quantities, prices, taxes, and delivery terms and to detect discrepancies early.

The process encompasses the intake of delivery notes and packing lists, the recording of a goods receipt in the enterprise resource planning (ERP) system, and the comparison against the corresponding purchase order. It commonly uses a three-way match among the purchase order, the goods receipt, and the invoice receipt; in some cases, a two-way match may be sufficient depending on governance and risk settings. Activities include processing invoices, performing automated or manual matching, handling exceptions, and triggering payment approval workflows. If discrepancies arise, payment is blocked or limited until the issue is resolved.

Key controls and system support include authorization workflows, validation of supplier data, detection of duplicate invoices, tolerance checks for price and quantity variances, and robust audit trails. Enterprise systems such as SAP, Oracle, or Microsoft Dynamics are frequently used, with configurable release procedures and blocking reasons to manage exceptions.

Benefits of WareneingangRechnungsprüfung include improved financial accuracy, better cash flow management, prevention of overpayments and fraud, and enhanced inventory integrity. Common challenges are late or partial deliveries, complex pricing arrangements, high volumes of exceptions, and the need for timely resolution of discrepancies. Relevant metrics include match rate, discrepancy rate, days payable outstanding, and process cycle time.