What are the 2026 leakage benchmarks by industry?
| Industry | Total losses, % of spend | Duplicates, % of spend | Missing credits, % of spend | Invoice errors, % of volume |
|---|---|---|---|---|
| Manufacturing & packaging | 0.72% | 0.66% | 0.06% | 0.14% |
| Healthcare | 0.52% | 0.38% | 0.14% | 0.15% |
| Pharmaceuticals | 0.45% | 0.42% | 0.03% | 0.18% |
| Retail & consumer goods | 0.44% | 0.27% | 0.17% | 0.05% |
| Energy & utilities | 0.30% | 0.28% | 0.02% | 0.17% |
Source: SSON/Xelix analysis of 481 million invoices, 2026. Invoice errors are measured against invoice volume, while the other columns are measured against spend. Keep the denominators separate when building an estimate.
Why does manufacturing lead the table?
Fast-moving supply chains and frequent partial deliveries mean one order can produce several invoices through several channels, while urgent production schedules often put fulfilment ahead of process control (SSON/Xelix, 2026). Duplicates account for 0.66% of spend: the same invoice may arrive as EDI and PDF, be keyed into two plants, or be paid by two group entities that cannot see each other's ledgers.
What drives leakage in the other industries?
Healthcare combines capital equipment, consumables, partial deliveries, and emergency purchases across AP, procurement, and clinical departments. Pharmaceuticals has the highest invoicing-error rate in the table at 0.18% of volume, alongside international supplier, tax, and pricing complexity. Retail and consumer goods loses the most to missing credit notes at 0.17% of spend because rebates, promotions, and seasonal pricing generate credits across many invoices and accounts. Energy and utilities combines cost-center and project-code splits with urgent work orders that can bypass normal procurement. All figures and industry patterns are from SSON/Xelix, 2026.
Is that the whole exposure?
No. This table covers AP, while customer deductions can cost 1–3% of revenue (Serrala, 2026), freight overcharges 5–7% of transportation spend (Capgemini), and gross-to-net execution gaps 3–5% of gross sales (DSG/Cavallo, 2026). The broader cross-source estimate runs 2–5% of revenue (EY, 2024; cross-source synthesis, 2026). The complete process map is in the cash leakage guide.
How do you get from a benchmark to your number?
A benchmark sizes the problem; an audit sizes your problem. A read-only lookback audit of 12–24 months of exports checks the scoped population against source documents and returns findings with evidence attached. Start from Accounts Payable, Order to Cash, or Controlling & Close, and see how the audit works.