Goods receipt matching is the comparison of a supplier's invoice with the buyer's record of what was physically received. When a delivery arrives, the warehouse or the requesting department records a goods receipt note showing the items and quantities accepted. Before the invoice is paid, accounts payable checks that the invoiced quantity does not exceed the quantity received, so that the business pays only for goods that reached it in acceptable condition.
The check is one leg of three-way matching, which also compares the invoice with the purchase order for price and terms; a comparison with the order alone is two-way matching. Systems apply tolerances for small differences and route larger ones, such as short deliveries or damaged goods, for resolution, often leading to a credit note. The control is a basic defence against paying for undelivered goods and against fictitious supplier invoices. The wider process is described under invoice matching.