What is Non-PO invoice?
A non-PO invoice is a supplier invoice for goods or services bought without a purchase order, so it cannot be matched automatically and needs its own coding and approval route.
In more detail
Typical non-PO spend includes utilities, rent, legal fees, subscriptions, travel and anything an employee bought directly. With no PO there is nothing to match against, so the control moves to coding and approval: someone decides which account and cost center the invoice belongs to, and the budget owner approves it. Without discipline this becomes the leakiest part of AP, because wrong or duplicate invoices are easy to pay. Automation helps by suggesting the GL code from the vendor and past invoices, routing to the budget owner by cost center, checking for duplicates and enforcing limits. Recurring vendors with stable amounts, such as rent, can be checked against the contract or an approved recurring-spend list instead.
Example
A monthly legal invoice arrives with no PO. The system suggests the legal-fees account from the last twelve postings and routes it to the general counsel. It also flags that the amount is 30 percent above the usual range.