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gnucash/doc/examples/README_invoice

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The Bill Invoice importer is an optional module and needs to enabled by editing the file $HOME/.gnucash/config.user, adding the line:
(gnc:module-load "gnucash/plugins/bi_import" 0)
The example csv file must have the 22 elements for it to work.
To use the example file, create an account "Expenses:Materials General" and a Customer with owner = 000013.
More information can be found at https://code.gnucash.org/docs/C/gnucash-guide/import-invoices.html