diff --git a/src/lib/server/delivery-note-order-match.test.ts b/src/lib/server/delivery-note-order-match.test.ts
new file mode 100644
index 0000000..6d7b063
--- /dev/null
+++ b/src/lib/server/delivery-note-order-match.test.ts
@@ -0,0 +1,114 @@
+import { describe, it, expect } from "vitest";
+import { normalizeLine, isExactItemMatch } from "@/lib/server/delivery-note-order-match";
+
+describe("normalizeLine", () => {
+  it("trims, lowercases, and collapses internal whitespace", () => {
+    expect(normalizeLine("  Hex   Bolt M20  ")).toBe("hex bolt m20");
+  });
+
+  it("returns empty string for blank input", () => {
+    expect(normalizeLine("   ")).toBe("");
+    expect(normalizeLine("")).toBe("");
+  });
+
+  it("returns empty string for nullish input", () => {
+    expect(normalizeLine(null as unknown as string)).toBe("");
+    expect(normalizeLine(undefined as unknown as string)).toBe("");
+  });
+});
+
+describe("isExactItemMatch", () => {
+  it("matches when every line pairs 1:1 on normalized description and quantity", () => {
+    const order = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Hex Nut M20", quantity: 50 },
+    ];
+    const dn = [
+      { description: "hex bolt m20", quantity: 50 },
+      { description: "HEX NUT M20", quantity: 50 },
+    ];
+    expect(isExactItemMatch(order, dn)).toBe(true);
+  });
+
+  it("does not match when a quantity differs", () => {
+    const order = [{ description: "Hex Bolt M20", quantity: 50 }];
+    const dn = [{ description: "Hex Bolt M20", quantity: 45 }];
+    expect(isExactItemMatch(order, dn)).toBe(false);
+  });
+
+  it("does not match when the order has an extra line the DN doesn't have", () => {
+    const order = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Washer M20", quantity: 50 },
+    ];
+    const dn = [{ description: "Hex Bolt M20", quantity: 50 }];
+    expect(isExactItemMatch(order, dn)).toBe(false);
+  });
+
+  it("does not match when the DN has an extra line the order doesn't have", () => {
+    const order = [{ description: "Hex Bolt M20", quantity: 50 }];
+    const dn = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Washer M20", quantity: 50 },
+    ];
+    expect(isExactItemMatch(order, dn)).toBe(false);
+  });
+
+  it("requires matching multiplicity, not just membership, for duplicate lines", () => {
+    // Order has the SAME line twice (two separate 50-unit lines of the
+    // same bolt, e.g. from two different quote lines that priced
+    // differently but described identically). The DN has only one.
+    const order = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Hex Bolt M20", quantity: 50 },
+    ];
+    const dn = [{ description: "Hex Bolt M20", quantity: 50 }];
+    expect(isExactItemMatch(order, dn)).toBe(false);
+  });
+
+  it("matches duplicate lines when both sides have the same multiplicity", () => {
+    const order = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Hex Bolt M20", quantity: 50 },
+    ];
+    const dn = [
+      { description: "Hex Bolt M20", quantity: 50 },
+      { description: "Hex Bolt M20", quantity: 50 },
+    ];
+    expect(isExactItemMatch(order, dn)).toBe(true);
+  });
+
+  it("returns false for two empty line sets rather than vacuously true", () => {
+    // An order or DN with zero lines carries no signal — this must
+    // never be treated as "everything matched." If this returned true,
+    // an order with 0 lines could match every DN with 0 lines in the
+    // company, which is meaningless.
+    expect(isExactItemMatch([], [])).toBe(false);
+  });
+
+  it("returns false when only the order is empty", () => {
+    expect(isExactItemMatch([], [{ description: "X", quantity: 1 }])).toBe(false);
+  });
+
+  it("returns false when only the DN is empty", () => {
+    expect(isExactItemMatch([{ description: "X", quantity: 1 }], [])).toBe(false);
+  });
+
+  it("treats descriptions that differ only in punctuation as non-matching", () => {
+    // The "exact" is deliberate — operators do distinguish
+    // M20x50 from M20-50, and treating them as the same would
+    // mis-flag a one-off different product as a repeat.
+    const order = [{ description: "M20x50 bolt", quantity: 1 }];
+    const dn = [{ description: "M20-50 bolt", quantity: 1 }];
+    expect(isExactItemMatch(order, dn)).toBe(false);
+  });
+
+  it("matches when whitespace and case differ (normalization handles them)", () => {
+    // The point of normalizeLine is exactly this case — operator
+    // reorders with slight description drift on the PO side shouldn't
+    // hide a real repeat.
+    const order = [{ description: "Hex   Bolt   M20", quantity: 50 }];
+    const dn = [{ description: "hex bolt m20", quantity: 50 }];
+    expect(isExactItemMatch(order, dn)).toBe(true);
+  });
+});
diff --git a/src/lib/server/delivery-note-order-match.ts b/src/lib/server/delivery-note-order-match.ts
new file mode 100644
index 0000000..db98a77
--- /dev/null
+++ b/src/lib/server/delivery-note-order-match.ts
@@ -0,0 +1,54 @@
+/**
+ * delivery-note-order-match — pure exact-match comparator for the
+ * order ↔ delivery-note repeat-order detector.
+ *
+ * Deliberately NOT the quote matcher's tokenize/Jaccard fuzzy scoring
+ * (order-quote-match.ts). This is exact-string equality on a
+ * normalized form, with multiset (bag) semantics — every order line
+ * must pair to exactly one DN line and nothing may be left over on
+ * either side. There is no partial-credit tier here; either the order
+ * is a complete repeat of the DN or it isn't flagged at all.
+ */
+
+export interface DeliveryLine {
+  description: string;
+  quantity: number;
+}
+
+/** Normalize for comparison: trim, lowercase, collapse internal
+ *  whitespace runs to a single space. */
+export function normalizeLine(s: string): string {
+  return (s || "").trim().toLowerCase().replace(/\s+/g, " ");
+}
+
+/**
+ * True iff `orderLines` and `dnLines` are equal as multisets keyed on
+ * (normalized description, quantity). Empty input on either side
+ * always returns false — there is no signal to match on, and treating
+ * two empty sets as "matching" would flag every zero-line order
+ * against every zero-line DN.
+ */
+export function isExactItemMatch(
+  orderLines: ReadonlyArray<DeliveryLine>,
+  dnLines: ReadonlyArray<DeliveryLine>,
+): boolean {
+  if (orderLines.length === 0 || dnLines.length === 0) return false;
+  if (orderLines.length !== dnLines.length) return false;
+
+  const key = (l: DeliveryLine) => `${normalizeLine(l.description)} ${l.quantity}`;
+
+  const counts = new Map<string, number>();
+  for (const l of orderLines) {
+    const k = key(l);
+    counts.set(k, (counts.get(k) ?? 0) + 1);
+  }
+  for (const l of dnLines) {
+    const k = key(l);
+    const remaining = counts.get(k);
+    if (!remaining) return false;
+    counts.set(k, remaining - 1);
+  }
+  // Lengths already matched, so if every DN line found a counterpart,
+  // every order line was consumed too — no need to re-scan counts.
+  return true;
+}