Three-Way Matching Agent
Purchase order, delivery note, invoice - automatically matched, discrepancies routed.
Compares incoming invoices with purchase orders and goods receipts. Checks quantities, prices and tolerances. Routes approvals by amount and discrepancy - fully rule-based.
Score Dashboard
What This Agent Does
Three-way matching is the reconciliation of purchase order, goods receipt and invoice. Do quantities, prices and terms match? In manual processing this is time-consuming and error-prone - especially with high order volumes and many line items.
The Decision Layer breaks the matching process into six decision steps - all fully rule-based. Purchase order and delivery note are identified via database matching. Quantities and prices are compared numerically, tolerances applied, discrepancies evaluated and routed per approval matrix.
The result: the Three-Way Matching Agent is the ideal starting candidate - zero AI decisions, zero human decisions in the standard case. All six decision steps are deterministic. The error rate in invoice verification drops drastically, and throughput time from days to minutes.
Micro-Decision Table
Find purchase order for invoice Which purchase order belongs to this invoice? Rules Engine Vendor
Database match on PO number and vendor
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Vendor
Find goods receipt Which delivery note or goods receipt belongs to it? Rules Engine
Database match on PO reference
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Quantity matching Do ordered, delivered and invoiced quantities match? Rules Engine Vendor
Numerical comparison across all three documents
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Vendor
Price matching Does the invoiced price match the agreed price? Rules Engine Vendor
Numerical comparison with defined tolerance threshold
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Vendor
Discrepancy assessment Is the discrepancy within tolerance? Rules Engine
Threshold rule per product group and vendor
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Approval routing Who must approve the invoice? Rules Engine
Approval matrix by amount and discrepancy level
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- ERP system with procurement module (purchase orders)
- Electronic goods receipt posting
- Defined tolerance thresholds per product group
- Approval matrix by amount brackets
Governance Notes
GoBD relevance: high - the matching process is the central verification instance between ordering and payment. Fully rule-based (0H/6R/0A) - no AI discretion, no human discretion in the standard case. This makes the agent the ideal starting point for organisations that must demonstrate GoBD compliance. The approval matrix implements the four-eyes principle required in many internal control systems.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The Three-Way Matching Agent builds the matching pattern reused across the entire Finance organisation. The tolerance threshold logic is used by the Payment Run Agent and Cash Application Agent. The approval routing pattern is the template for all workflow agents that require amount-based approvals.
Does this agent fit your process?
We analyse your specific finance process and show how this agent fits into your system landscape. 30 minutes, no preparation needed.
Analyse your processRelated Agents
Invoice Capture Agent
Read incoming invoices, verify mandatory fields, extract data - archived in GoBD-compliant format.
Account Coding Agent
GL account, cost centre, tax code - automatically coded, with confidence score.
Payment Run Agent
Select due invoices, optimise early payment discounts, generate SEPA XML - with four-eyes approval.
Frequently Asked Questions
What happens with partial deliveries?
The agent recognises partial deliveries automatically and matches delivered against ordered quantities. Invoices for partial deliveries are checked against the open remainder of the order line. Multiple goods receipts per order are accumulated.
How are price discrepancies handled?
The tolerance threshold is configurable per product group and vendor. Discrepancies within tolerance are approved automatically. Discrepancies outside tolerance are routed to the responsible buyer - with the exact difference and the reference to the agreed price.
Is AI needed for three-way matching?
No. The agent is fully rule-based - all six decision steps are deterministic. That is precisely what makes it the ideal starting point: zero AI risk, maximum traceability, immediate GoBD compliance. AI components only come into play with downstream agents.
What Happens Next?
30 minutes
Initial call
We analyse your process and identify the optimal starting point.
1 week
Discover
Mapping your decision logic. Rule sets documented, Decision Layer designed.
3-4 weeks
Build
Production agent in your infrastructure. Governance, audit trail, cert-ready from day 1.
12-18 months
Self-sufficient
Full access to source code, prompts and rule versions. No vendor lock-in.
Implement This Agent?
We assess your finance process landscape and show how this agent fits your infrastructure.