Hello Netsuite Guys! I have PO for 100$ Item Receipt for 105$ and I want to Vendor Bill IR - Why system suggest me to crate VB for 100 not for 105$ ?

IRs don't have amounts associated with it (only qty) so Bills would use the same amount in the PO amount unless the qty from the IR and PO don't match.

Try creating the Vendor Bill from the IR instead.

@Luis I tried, but I still have seen amount from PO.

I'd look at the Accounting Preference > Order Management > Receiving, 'Use Purchase Order Rate on Bills'