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Add a second legal entity and it can start creating extra work at month-end: allocation decisions, intercompany recharges, and journal entries that did not exist before.",{"type":95,"attrs":144,"content":146},{"textAlign":25,"key":145},"p-1",[147],{"text":148,"type":101},"The problem usually appears when one entity pays for a cost that belongs to another. If a parent company's card pays for a subsidiary's software, for example, finance may need to allocate or recharge that cost before the accounts are complete.",{"type":95,"attrs":150,"content":152},{"textAlign":25,"key":151},"p-2",[153],{"text":154,"type":101},"This guide compares eight multi-entity corporate card and spend-management providers against five operational capabilities that can reduce that work. It also looks at funding structures, entity mapping, ERP integrations, foreign-currency spend, supporting documentation, and cost considerations for a multi-entity group.",{"type":156,"attrs":157,"content":159},"heading",{"level":158,"textAlign":25},2,[160],{"text":161,"type":101,"marks":162},"Key takeaways",[163],{"type":164},"bold",{"type":166,"content":167},"bullet_list",[168,177,185,193,201,209,217],{"type":169,"content":170},"list_item",[171],{"type":95,"attrs":172,"content":174},{"textAlign":25,"key":173},"p-3",[175],{"text":176,"type":101},"A multi-entity card programme is most useful when cards, settlement, permissions, accounting connections, and currencies can be associated with the correct legal entity.",{"type":169,"content":178},[179],{"type":95,"attrs":180,"content":182},{"textAlign":25,"key":181},"p-4",[183],{"text":184,"type":101},"Funding models differ between providers and can affect repayment responsibility, onboarding, and how quickly a new entity can begin spending.",{"type":169,"content":186},[187],{"type":95,"attrs":188,"content":190},{"textAlign":25,"key":189},"p-5",[191],{"text":192,"type":101},"Mapping spend to the correct entity before or at the point of purchase can reduce the allocation and intercompany work finance has to resolve later.",{"type":169,"content":194},[195],{"type":95,"attrs":196,"content":198},{"textAlign":25,"key":197},"p-6",[199],{"text":200,"type":101},"ERP support varies significantly, so subsidiary or entity-level posting should be tested rather than assumed from an integration logo.",{"type":169,"content":202},[203],{"type":95,"attrs":204,"content":206},{"textAlign":25,"key":205},"p-7",[207],{"text":208,"type":101},"International groups should compare card currencies, FX costs, local product availability, and supporting-document requirements for each entity.",{"type":169,"content":210},[211],{"type":95,"attrs":212,"content":214},{"textAlign":25,"key":213},"p-8",[215],{"text":216,"type":101},"Pricing can scale by users, entities, modules, transactions, integrations, or foreign-currency spend, so model the total cost against your actual group structure.",{"type":169,"content":218},[219],{"type":95,"attrs":220,"content":222},{"textAlign":25,"key":221},"p-9",[223],{"text":224,"type":101},"Provider functionality changes over time, so material requirements should be confirmed against current product documentation before you commit.",{"type":156,"attrs":226,"content":227},{"level":158,"textAlign":25},[228],{"text":229,"type":101,"marks":230},"What makes a corporate card multi-entity?",[231],{"type":164},{"type":95,"attrs":233,"content":235},{"textAlign":25,"key":234},"p-10",[236],{"text":237,"type":101},"A multi-entity corporate card programme lets finance manage cards and transactions across several legal entities while keeping the relevant spending, permissions, settlement, and accounting workflows separated by entity.",{"type":95,"attrs":239,"content":241},{"textAlign":25,"key":240},"p-11",[242],{"text":243,"type":101},"That sounds simple, but “multi-entity” can describe very different levels of functionality. A provider may offer a consolidated group dashboard without supporting separate entity settlement. Another may support different legal entities but require separate accounting connections or administrator accounts.",{"type":95,"attrs":245,"content":247},{"textAlign":25,"key":246},"p-12",[248],{"text":249,"type":101},"For each entity and market, confirm which legal entity provides the service, which entity issues or supports the cards where relevant, and which contractual arrangements apply. Do not assume the same setup applies across every country in which a provider operates.",{"type":95,"attrs":251,"content":253},{"textAlign":25,"key":252},"p-13",[254],{"text":255,"type":101},"Where regulatory or payment-service arrangements matter to your decision, check the provider's current contractual documentation and the relevant regulatory register for the entity and market concerned.",{"type":95,"attrs":257,"content":259},{"textAlign":25,"key":258},"p-14",[260],{"text":261,"type":101},"This guide assesses each provider against five operational capabilities:",{"type":95,"attrs":263,"content":265},{"textAlign":25,"key":264},"p-15",[266,270],{"text":267,"type":101,"marks":268},"Entity-level card management:",[269],{"type":164},{"text":271,"type":101}," Can the administrator associate cards and transactions with a specific legal entity?",{"type":95,"attrs":273,"content":275},{"textAlign":25,"key":274},"p-16",[276,280],{"text":277,"type":101,"marks":278},"Per-entity settlement or funding:",[279],{"type":164},{"text":281,"type":101}," Can each entity manage or settle its own card spend rather than relying entirely on another group company?",{"type":95,"attrs":283,"content":285},{"textAlign":25,"key":284},"p-17",[286,290],{"text":287,"type":101,"marks":288},"Scoped permissions:",[289],{"type":164},{"text":291,"type":101}," Can local finance teams access only the entities they manage while group finance retains wider visibility?",{"type":95,"attrs":293,"content":295},{"textAlign":25,"key":294},"p-18",[296,300],{"text":297,"type":101,"marks":298},"Multi-entity ERP sync:",[299],{"type":164},{"text":301,"type":101}," Can transactions reach the appropriate subsidiary or entity ledger using the relevant accounting structure?",{"type":95,"attrs":303,"content":305},{"textAlign":25,"key":304},"p-19",[306,310],{"text":307,"type":101,"marks":308},"Currency and market support:",[309],{"type":164},{"text":311,"type":101}," Can the provider support the currencies and markets required by the group's legal entities?",{"type":95,"attrs":313,"content":315},{"textAlign":25,"key":314},"p-20",[316],{"text":317,"type":101},"Together, these capabilities indicate how much of the entity structure remains intact between payment and accounting.",{"type":95,"attrs":319,"content":321},{"textAlign":25,"key":320},"p-21",[322],{"text":323,"type":101},"The exact behaviour depends on the provider, plan, entity, jurisdiction, funding model, integration, and customer configuration.",{"type":156,"attrs":325,"content":326},{"level":158,"textAlign":25},[327],{"text":328,"type":101,"marks":329},"Multi-entity providers compared",[330],{"type":164},{"type":95,"attrs":332,"content":334},{"textAlign":25,"key":333},"p-22",[335],{"text":336,"type":101},"The comparison below reflects provider information reviewed for this article as of September 2026. Product capabilities, plan requirements, integrations, and market availability can change, so confirm any material requirement directly with the provider before making a purchasing decision.",{"type":95,"attrs":338,"content":340},{"textAlign":25,"key":339},"p-23",[341,345],{"text":342,"type":101,"marks":343},"Documented",[344],{"type":164},{"text":346,"type":101}," means the provider materials reviewed describe the capability for at least one relevant product or setup.",{"type":95,"attrs":348,"content":350},{"textAlign":25,"key":349},"p-24",[351,355],{"text":352,"type":101,"marks":353},"Partial",[354],{"type":164},{"text":356,"type":101}," means the capability appears to be available with restrictions, plan requirements, market limitations, or incomplete coverage.",{"type":95,"attrs":358,"content":360},{"textAlign":25,"key":359},"p-25",[361,365],{"text":362,"type":101,"marks":363},"Not confirmed",[364],{"type":164},{"text":366,"type":101}," means the materials reviewed did not give us enough evidence to state that the capability is available for the use case described.",{"type":368,"content":369},"table",[370,441,500,558,616,674,732,790,848],{"type":371,"content":372},"tableRow",[373,386,397,408,419,430],{"type":374,"attrs":375,"content":377},"tableHeader",{"colspan":376,"rowspan":376,"colwidth":25},1,[378],{"type":95,"attrs":379,"content":381},{"textAlign":25,"key":380},"p-26",[382],{"text":383,"type":101,"marks":384},"Provider",[385],{"type":164},{"type":374,"attrs":387,"content":388},{"colspan":376,"rowspan":376,"colwidth":25},[389],{"type":95,"attrs":390,"content":392},{"textAlign":25,"key":391},"p-27",[393],{"text":394,"type":101,"marks":395},"Entity-level card management",[396],{"type":164},{"type":374,"attrs":398,"content":399},{"colspan":376,"rowspan":376,"colwidth":25},[400],{"type":95,"attrs":401,"content":403},{"textAlign":25,"key":402},"p-28",[404],{"text":405,"type":101,"marks":406},"Per-entity settlement or funding",[407],{"type":164},{"type":374,"attrs":409,"content":410},{"colspan":376,"rowspan":376,"colwidth":25},[411],{"type":95,"attrs":412,"content":414},{"textAlign":25,"key":413},"p-29",[415],{"text":416,"type":101,"marks":417},"Scoped permissions",[418],{"type":164},{"type":374,"attrs":420,"content":421},{"colspan":376,"rowspan":376,"colwidth":25},[422],{"type":95,"attrs":423,"content":425},{"textAlign":25,"key":424},"p-30",[426],{"text":427,"type":101,"marks":428},"Multi-entity ERP sync",[429],{"type":164},{"type":374,"attrs":431,"content":432},{"colspan":376,"rowspan":376,"colwidth":25},[433],{"type":95,"attrs":434,"content":436},{"textAlign":25,"key":435},"p-31",[437],{"text":438,"type":101,"marks":439},"Currency and market support",[440],{"type":164},{"type":371,"content":442},[443,455,464,473,482,491],{"type":444,"attrs":445,"content":446},"tableCell",{"colspan":376,"rowspan":376,"colwidth":25,"backgroundColor":25},[447],{"type":95,"attrs":448,"content":450},{"textAlign":25,"key":449},"p-32",[451],{"text":452,"type":101,"marks":453},"Spendesk",[454],{"type":164},{"type":444,"attrs":456,"content":457},{"colspan":376,"rowspan":376,"colwidth":25,"backgroundColor":25},[458],{"type":95,"attrs":459,"content":461},{"textAlign":25,"key":460},"p-33",[462],{"text":463,"type":101},"Multi-entity management is available, with entity-level policies, approvals, and accounting structures. 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