Logistics Invoice Verification
Three-way match and tolerance limits
Invoice verification compares the invoice with the purchase order and, where GR-based IV is set on the PO item, with the goods receipt. Differences are checked against tolerance keys - price variance, quantity variance, amount, percentage, date variance - each with limits defined per company code in customizing. Exceeding a tolerance blocks the invoice with a configurable blocking reason; it must then be released (MRBR). Within tolerance, the difference is posted to a small-difference or price-difference account.
Transactions: MIRO (enter invoice or credit memo), MIR7 (park), MR8M (cancel), MRBR (release blocked invoices), MR11 (maintain GR/IR balances), MRKO (consignment settlement), MRRL (evaluated receipt settlement).
GR/IR clearing: the goods receipt debits stock and credits GR/IR; the invoice debits GR/IR and credits the vendor. Matching quantities let the GR/IR balance net to zero; residuals are handled with MR11.
Traps: an invoice can be entered before the goods receipt - it is blocked for quantity, not rejected; payment terms default from the vendor master but can be overridden on the invoice; unplanned delivery costs are distributed to items and need their own account; the tax code on the invoice, not the PO, drives tax; a credit memo is a separate document type, not a reversal; the GR/IR account is not the stock account.
Worked example: PO for 100 pieces at 10.00, GR of 100, invoice for 100 at 11.00. The GR debited stock 1,000 and credited GR/IR 1,000. The invoice credits the vendor 1,100 and debits GR/IR 1,000, leaving 100 to a price difference account (transaction key PRD). If 100 exceeds the configured price tolerance, the invoice is blocked for price instead and must be released.