IN THIS GUIDE · Reconciling supplier invoices that name different entities in an E-2 funding file
Start with the E-2 eligibility and application overview
Map the parties rather than guessing from names
Record the contracting supplier, invoicing company, receiving account holder and U.S. purchaser. Ask the supplier to explain any agency, billing or group-company arrangement with supporting records. Similar names alone do not establish authority to receive payment, while different names alone do not establish fraud. Preserve the original documents during the reconciliation.
Connect payment to an actual business commitment
For E-2 purposes, the evidence should explain committed capital exposed to commercial risk in the enterprise. A wire confirmation proves a transfer, but may not show the purchased item, delivery rights or cancellation terms. Link each payment to the corresponding obligation and what the U.S. business has received or can enforce.
Keep corrections visible and internally consistent
Obtain accurate amended documents where appropriate, with a dated explanation of what changed. Do not backdate a replacement or remove an authentic earlier record merely because it is inconvenient. Reconcile the revised amounts with the ledger, business plan and bank statements so the immigration evidence describes one transaction rather than several incompatible versions.
Review the underlying E-2 case after reconciliation
Resolving invoices is evidence preparation, not a substitute for the other requirements. Confirm treaty nationality and ownership, the investor’s active directing role, substantiality and the enterprise’s non-marginal capacity. A clear paper trail can reveal that some spending is still revocable or personal; classify it accurately instead of forcing every transfer into the qualifying investment total.
The reconciliation finding that usually stops a file
What a first reconciliation typically produces is not fraud but a factoring arrangement nobody mentioned: the supplier assigned its receivable, so a finance company received the wire while the goods came from the supplier. One record settles that, and it is the assignment notice or the supplier’s written direction to pay, which names both companies and the invoice it covers. Request it from the supplier’s accounts department rather than from the sales contact, who often does not know the arrangement exists. The condition being evidenced is unchanged by the routing: for E-2 the funds must be irrevocably committed to the enterprise and at risk, so what matters is what the enterprise contracted for and received, not which bank account the money crossed. Hypothetical example: a corporate treasury software vendor assigns its invoices to a finance company, and the direction-to-pay letter, filed with the purchase order and the wire confirmation, turns three names into one transaction.
Classify what the money bought before totalling it
The second finding is arithmetic dressed as evidence: a total assembled by adding invoice face values, including a deposit later applied to the final invoice and a purchase that stays fully refundable until delivery. The record that disciplines the number is the supplier statement of account, showing credits, deposits applied and the balance actually owed, and it can be requested in writing at any time. Rebuild the total from that statement rather than from the invoice folder. Two conditions govern the outcome and neither is arithmetic: the investment must be at risk, meaning subject to partial or total loss, and it may not be marginal, so the enterprise must have the present or future capacity to generate more than a minimal living. Hypothetical example: a benefits administration platform licence is prepaid but cancellable with a full refund for sixty days, and that amount is classified separately until the window closes.
Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.