What is Level 3 data?
Level 3 data is the itemized invoice behind a card charge. This cheat sheet covers how to think about it and how it compares to basic Level 1 data. The detail is further down.
How to think about it
- Level 1 is the basics. Standard transaction information is the date, the merchant name and the amount.
- Level 3 is the invoice. It breaks the purchase into individual items, with details such as quantity, unit price and tax.
- The merchant has to send it. American Express says a cardholder may receive Level 3 data when the card is used at a merchant that supports it.
- It's for reconciliation and audit. When Visa added line-item data for Amazon Business purchases, Visa and participating issuers said it helps with reconciliation, audit, reporting and purchasing control.
Level 1 vs. Level 3 data
| Level 1 data | Level 3 data | |
|---|---|---|
| What it is | Standard transaction information | Invoice data broken into individual items, also called line item detail |
| What it includes | Date, merchant name, amount | Quantity, unit price, tax and other item details |
How it works on Engine
With Direct Bill, booking data and company cost fields carry through to one consolidated invoice for reconciliation. Itemized hotel folios appear in the Engine platform, and custom fields let you code receipts by job name or number, PO or tax-exempt status. Travel reporting lets admins filter spend by department, project, team or cost code.
Questions
What is the difference between Level 1 and Level 3 data?
Level 1 data is the standard transaction information, the date, merchant name and amount. Level 3 data adds the invoice breakdown of each item, with quantity, unit price and tax.
Do you need Level 3 data to run a purchasing card program?
No. American Express says a Level 1 physical corporate purchasing card can be used at any accepting American Express merchant.
Why do companies want line-item data on card purchases?
Visa said tracking and reconciling online purchases made with commercial cards can be a time-consuming task, and that line-item detail helps customers spend less time on reconciliation.
Sources
- American Express, American Express Corporate Purchasing Cards (fact sheet and FAQ), accessed November 2, 2026.
- Visa, Visa Launches Enhanced Transaction Data for Amazon Business Customers in the U.S., accessed November 2, 2026.
- Engine, Direct Bill for Company Hotel Travel, accessed November 2, 2026.
- Engine, Travel Reporting and Analytics, accessed November 2, 2026.
- Engine, Pay for Hotels Your Way with Engine Direct Bill, accessed November 2, 2026.