But how relevant is the delivery note from an accounting perspective? And is it subject to retention requirements?
What is a delivery note?
The delivery note is a supporting document for the shipment of goods. It typically includes:
- delivery date
- item descriptions and quantities
- optionally: serial numbers or batch numbers
- sender and recipient information
The delivery note is issued by the supplier and enclosed with the goods. The recipient uses it to check: Was everything delivered? Are the quantities correct? Are there discrepancies compared to the order?
In shipping and logistics, the term “goods accompanying document” is commonly used – for example, for pallet shipments or partial deliveries.
Do I have to keep delivery notes?
That depends on how the delivery note is used.
1. Delivery note as accounting document
If the delivery note is used for accounting documentation – for example, for audit purposes or as proof of delivery – the tax retention obligation applies:
➔ 8 years (§ 147 German Fiscal Code – Abgabenordnung).
2. Delivery note as business correspondence
If the note is considered standard business correspondence, the retention period is governed by commercial law:
➔ 6 years (§ 257 of the German Commercial Code – Handelsgesetzbuch).
So what matters is not the document itself, but its function within the company.
without accounting function – no retention obligation
If the delivery note is not used for accounting purposes and has no legal relevance as business correspondence, there is no statutory retention requirement.
- internal transfers,
- sample shipments,
- product returns.
Still, it may be useful to retain such delivery notes temporarily – for instance, to clarify inquiries or handle complaints.
Delivery Note vs. Invoice – What’s the Difference?
The delivery note – also referred to as a goods accompanying document – records the delivery of goods, but not the payment obligation.
The invoice, on the other hand, contains all price and tax-relevant information and serves as the basis for accounting and payment.
| Delivery Note | Invoice |
|---|---|
| Documents the delivery | Documents the payment obligation |
| Prices are not required | Prices and taxes are mandatory |
| Used for verification | Used for booking and payment. |
The term “goods accompanying document” is primarily used in logistics and freight forwarding, for example in the context of pallet shipments or partial deliveries. In general business communication, however, “delivery note” is the more common and widely understood term.
Special Case: Delivery Notes as Invoices
In exceptional cases, a goods accompanying document may also serve as an invoice – for example, in direct deliveries or simplified workflows.
For this to be legally valid, the document must include all mandatory invoice details:
- full name and address of both supplier and recipient
- tax number or VAT ID
- invoice date
- quantity and type of goods delivered
- net amount and tax amount
- delivery or service date.
If any of these details are missing, the document may not qualify as a valid invoice – and the input tax deduction could be denied.
Digital Delivery Notes in the Context of E-Invoicing Requirements
Since 2025, electronic invoicing (e-invoicing) has been mandatory for B2B transactions in Germany. While delivery notes are not directly affected – they are not e-invoices – they are gradually losing their relevance as accounting documents.
Why? Because only structured e-invoices contain all tax-relevant information required for proper accounting and VAT deduction. A delivery note typically does not meet these requirements and therefore must not be used as a booking document.
The Role in Digital Processes
Despite the e-invoicing mandate, the delivery note remains a key component of digital business processes. It documents the actual delivery of goods and serves as a control tool – especially in conjunction with purchase orders and invoices.
In digital workflows, those notes typically support:
- Goods receipt checks: Was everything delivered as ordered?
- Discrepancy checks: Do quantities, item numbers, and batch codes match?
- Process integration: The note is linked and compared with the purchase order and invoice – often as part of a Three-Way Match.
This makes the delivery note operationally relevant, even if it no longer plays a direct role in accounting.