Incorrect PO price vs. tax requirement in Poland

Question

Please advice how to handle situations in SAP, where the Purchase Order price is incorrect at the time of Goods Receipt.
1.     Legal tax requirement: invoice quantity and value must match
There are situations when the Buyer enters an incorrect price in the Purchase Order (for example mistyping- human error). Later the Goods Receipt is posted and then the vendoru2019s invoice is received. It contains the correct price, different than the one on the PO.
In our US locations, Accounts Payable is able to post the invoice. It is blocked for payment because it fails the automatic three-way match, but the Buyer then corrects the Purchase Order and the system unblocks the invoice.
Theoretical example:
US Process
1.     Create Purchase Order: 1 ton, 2 PLN/ton
2.     Goods Receipt: 1 ton
3.     Post Invoice: 1 ton, 3 PLN/ton
4.     Purchase Order correction to: 1 ton, 3PLN/ton
Unfortunately, in our Polish location, this process would violate government rules. The Tax Office would question that Purchase Order History would show a different Goods Receipt value than invoice value (u201CAmount in LCu201D field)
Instead, the Polish users are forced to use a much more complicated process:
1.     Create Purchase Order: 1 ton, 2 PLN/ton
2.     Goods Receipt: 1 ton
3.     Park Invoice: 1 ton, 3 PLN/ton
4.     Reverse Goods Receipt
5.     Purchase Order correction to: 1 ton, 3PLN/ton
6.     Goods Receipt: 1 ton
7.     Post Invoice: 1 ton, 3 PLN/ton
Bottom line: We would be very much interested in finding out if any Polish SAP users have a way of satisfying the requirement of having the invoice value (quantity) match the Goods Receipt value (quantity) in a situation where the Purchase Order price was incorrect at the time of Goods Receipt. We are trying to be able to post the invoice immediately and avoid reversing and later re-posting the Goods Receipt.
2.     In the same scenario, the price difference (1 PLN in the example above) is posted to u201CMat Cost PPVu201D account which is presented in P&L.
Part of PPV should be presented in Balance Sheet (material could be still on stock) while currently total amount goes directly to P&L. Is there any solution to automatically book PPV at the end of the month between 2 different accounts: one in Balance Sheet and P&L?
If any other Polish company is willing to discuss this with us directly, we can provide example and communicate in Polish.

Answer 1

Raghavan,
Already replication in Q environment done but the results are not same as similar to P environment. Due to this my confusion gets even more bigger.
Please let me know whether the price in layout gets appear from item detail of condition tab page (pricing procedure) or it gets determined from smarform.
Regards,
Kumar S