In the case of a sales contract, the delivery note serves as proof of the delivery of the goods. Their use is not mandatory but recommended as it proves the correct delivery and acceptance of an order. Therefore, it is usually delivered to the buyer with a copy for him to sign and thereby justify his delivery. Normally the buyer keeps the original. It is advisable to do this so that the seller can then issue the appropriate invoice.

The delivery note is also an important document for the transport or delivery company, since it is already excluded from any incidents or complaints recognized later with the signature of the recipient. Therefore, it is advisable to monitor all goods well before signing for them.

parts of the delivery note

Delivery notes require information divided into different parts:

-Place and date of issue of the delivery note
-Code or document number
-Buyer and seller data
-Place and date of delivery
-Signature and seal of the recipient
-Product description

Types of Delivery Notes

Someone may have noticed that there is no indication of the quantity of the product in the parts of the delivery note. Some delivery notes include it, but it is not essential information since the role of accrediting the price is on the invoice, while the performance of the delivery note is limited to confirming a delivery.

This leads to what some refer to as two types of packing slips: graded and ungraded. In the first model, the value of each of the products included in the order and the total amount are added to the regulatory data, since these are not usually accompanied by the invoice. In the second, which usually accompanies the invoice, it only gives the description of the product and does not contain any data on the prices of the products.

Also, clarify that although prices are included in the first model, the function is only to offer the customer more detailed information, but it has no tax implications whatsoever.

Don’t get confused with the bill

Keep that in mind on the blog of Quipu , billing program for companies, freelancers and consultants, that “the delivery note is not an invoice, it does not replace it, so it must not be confused. The big difference between the two is that a delivery note has no tax function and is not mandatory in commercial transactions. On the other side is the bill.

That is, the invoice is the document that justifies the payment of a trade transaction and has tax implications and validity. For this reason, the invoice must contain various information, such as the tax data of the buyer and seller, the quantity of the goods or service, or the VAT applied.

Legal Considerations for Delivery Notes

The fact that a delivery note is not a mandatory document does not mean that it does not have legal and commercial implications.

Corresponding simple fact “In order for a delivery note to serve as a guarantee and proof that the goods have been delivered properly and in good condition, the delivery note must be signed by the recipient and a copy sent to the seller. If the goods reach the recipient in poor condition and there is no delivery note, the buyer loses the right to invoke alleged shortcomings, quantity or quality. Otherwise, the buyer has up to 30 days to complain if the damage is not caused by transport, provided the delivery note is in order.

Likewise, they remind Factufácil, in accordance with the Criminal Offenses Act 2010, that “the payment period for invoices starts from the date of receipt of the goods and not from the date of issue or receipt of the invoice and cannot be longer than 60 days calculated from delivery of the goods . In this way, a company’s delivery note and billing process are closely linked.”

company management