Quick answer
Compare three records: the accepted order, the goods actually received and the supplier’s invoice. Match product codes, units, quantities and agreed prices, then investigate differences before treating the bill as checked. A delivery signature confirms an event; it does not automatically establish that every invoiced line matches your agreement.
Know what each record can tell you
The order shows what your business requested and, where confirmed, what the supplier agreed to provide. The receiving record shows what staff physically counted and accepted. The invoice shows what the supplier is charging. None can safely stand in for the other two when there is a discrepancy.
A handwritten order can work if it is clear and retained. A small shop does not need to create a complex purchase-order department to start this check. Use one reference wherever possible, preserve amendments and make sure the person approving the invoice can find the receiver’s exceptions.
Follow one line from order to bill
Imagine an independent deli orders ten cases of bottled juice at an illustrative £12 per case. Nine arrive and the receiver records one missing case. If the invoice charges ten cases, the quantity difference is £12 before applicable tax. If it charges nine, there may be no invoice overcharge, but you still need to know whether the tenth case remains on backorder.
Keep price and quantity questions separate. If all ten cases arrive at an unexpected £13 per case, compare the price with the accepted order or current agreement. If a different pack arrives, convert the units before deciding whether the quantity is wrong.
| Record | Cases | Price per case |
|---|---|---|
| Accepted order | 10 | £12 |
| Physical receipt | 9 | Not established by counting |
| Invoice | 10 | £12 |
| Exception | 1 case missing | £12 goods value before tax |
Keep a short exception queue
Most straightforward lines can be marked checked. Put unresolved ones into a list with the reason, owner and next action. Typical reasons are short quantity, damaged goods, unexpected substitution, price difference, duplicate invoice or a missing document. “Query” alone does not tell the next person what to do.
GOV.UK sets out the identifying details an invoice must contain. Use the supplier and unique invoice number to check for duplicates, while recognising that different numbering formats or corrected documents need investigation. A repeated invoice email is not necessarily a second charge.
- Reference the original order and invoice.
- Identify the exact product line and unit.
- State the expected and observed values.
- Link the receiving note or photograph.
- Record who is asking the supplier and when they will review it.
Further reading: GOV.UK: information an invoice must include
Agree who can approve a difference
Staff should know which changes they may accept and which require the buyer or manager. A receiver counting boxes should not be expected to negotiate a new contract at the door. Equally, an accounts person needs the authority to return an unclear bill for explanation rather than guess what arrived.
Use the agreed payment terms and your accounting process when deciding what to pay. This check provides evidence; it is not a blanket instruction to withhold payment. When a correction or replacement arrives, close the original exception so it cannot trigger a duplicate claim.
Start with one supplier for a complete buying cycle. If the documents do not connect, fix the references or handover before adding more fields. The useful result is a bill someone can explain, not another form nobody reads.
Unpickle records what arrived and what staff flagged. Keep the accepted order and formal invoice approval process alongside that evidence. Capture the delivery side of the check.