--- title: Delivery Note date: 2025-10-20T09:03:44Z modified: 2025-10-20T09:04:01Z permalink: "https://easy-software.com/en/glossary/delivery-note/" type: glossar status: publish excerpt: A delivery note – also referred to as a goods accompanying document – is sent with a shipment and records what was delivered, but not what is charged. wpid: 220635 timestamp: 2025-10-20T09:04:01Z tags: [] --- 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](https://easy-software.com/wp-content/uploads/wp-mfa-exports/glossar/incoming-goods-inspection.md)**: 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](https://easy-software.com/wp-content/uploads/wp-mfa-exports/glossar/three-way-match.md)**. **This makes the delivery note operationally relevant, even if it no longer plays a direct role in accounting.** [](https://easy-software.com/wp-content/uploads/wp-mfa-exports/page/easy-archive.md)## easyarchive Archive data securely and compliant. Discover easy archive [](https://easy-software.com/wp-content/uploads/wp-mfa-exports/page/easy-invoice.md)## easyinvoice Digitally verify and approve invoices. Discover easy invoice