eProcurement Toolkit

The lineProcure-to-pay

What is procure-to-pay?

1 guide · maintained by Seb Troz · reviewed October 2026

The line, stop by stop

Who acts at each stop, the document it produces and the control that keeps it honest.

REQ
Requisition
Who
Requester, budget holder
Document
Purchase requisition
Control
Budget check and approval
PO
Purchase order
Who
Buyer
Document
Purchase order
Control
Approved supplier, contract price
GRN
Goods receipt
Who
Stores or requester
Document
Goods receipt note
Control
Quantity and condition
INV
Invoice
Who
Supplier, accounts payable
Document
Supplier invoice
Control
Valid tax data, no duplicate
MATCH
3-way match
Who
Accounts payable
Document
Match result, exceptions
Control
PO = receipt = invoice, within tolerance
PAY
Payment
Who
Treasury, finance
Document
Payment run, remittance
Control
Due date, bank details verified

Stop: a step that creates a documentJunction: a check that can stop the line

Guides on this line

Grouped by stop, in the order the work happens.

POPurchase order

What is a purchase order?A purchase order is the buyer’s numbered, written commitment to buy specific goods or services from one supplier at agreed quantities, prices and terms, issued before delivery and invoicing.9 min

Interchanges

Where this line meets the others.

Contract managementUpstream: the contract sets the prices and terms a PO must follow.Supplier managementOnly onboarded suppliers can receive an order or be paid.P2P and AP softwareWhat e-procurement and AP automation tools do at each stop.