---
title: "Purchase Invoices"
space: "ERPNext"
url: "https://www.prilk.com/docs/erpnext/purchase-invoices"
updated: "2026-05-15"
---

## Purchase Invoices

A Purchase Invoice records the supplier's invoice — the bill they sent you. It posts your expense (or inventory cost) and the payable into the books.

### Where Purchase Invoices come from

| Source | When |
|---|---|
| Purchase Order | You committed to buy first, supplier invoices after |
| Purchase Receipt | You've physically received and are now billing |
| Direct (ad-hoc) | Small purchases without a PO — utilities, taxis, one-off services |
| PEPPOL inbound | The supplier sent an e-invoice via your service provider — see [eInvoicing → Receiving Invoices](/docs/edocument/receiving-invoices) |

From an upstream document: **Create → Purchase Invoice**. Lines copy.

### Create from scratch

**Purchase Invoice → New**:

| Field | What |
|---|---|
| **Supplier** | The party you're paying |
| **Supplier Invoice No** | Their invoice number — Dutch tax requires you to record this |
| **Supplier Invoice Date** | The date they billed |
| **Posting Date** | The date the expense/cost belongs to in your books (often = Supplier Invoice Date) |
| **Items** | Pick item, qty, rate (must match their invoice) |
| **Purchase Taxes and Charges** | Auto-applied; BTW handled on NL-localised sites |

### What happens on submit

- Invoice is **locked**
- A **General Ledger entry** posts: debit expense (or inventory), debit BTW receivable, credit supplier payable
- Invoice appears on the **Payables Overview** until paid

### Paying the supplier

When you pay: see [Supplier Payments](/docs/erpnext/supplier-payments).

### Three-way match

If you want strict procurement: ERPNext can enforce a three-way match between PO, Receipt and Invoice — quantities and rates must agree across all three. Configure via **Buying Settings → Maintain Same Rate Throughout Purchase Cycle**.

### Credit notes from suppliers

Got a credit from a supplier (refund, return acceptance)? Create a Purchase Invoice with `Is Return = Yes`. Reverses the postings.

### Common situations

- **Invoice for an item not on a PO** — add a new row directly on the Purchase Invoice; works for ad-hoc purchases
- **Invoice for partial PO** — adjust the quantities on the Purchase Invoice; remaining open quantity stays on the PO
- **Different invoice rate vs PO rate** — adjust the rate on the Purchase Invoice; you may want to update the PO via Amend for audit clarity
- **Supplier currency differs** — set the Exchange Rate; expense posts in your books in EUR, payable to supplier in their currency

### Status

Same as Sales Invoice: Draft → Unpaid → Partly Paid → Paid → Overdue.