{"id":220635,"date":"2025-10-20T11:03:44","date_gmt":"2025-10-20T09:03:44","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220635"},"modified":"2025-10-20T11:04:01","modified_gmt":"2025-10-20T09:04:01","slug":"delivery-note","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/delivery-note\/","title":{"rendered":"Delivery Note"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>But how relevant is the delivery note from an accounting perspective? And is it subject to retention requirements?<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 400 400\">\t\t\t\t\t\t<path fill=\"#DBFF00\" 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d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\"><strong>What is a delivery note?<\/strong><\/h2>\n\n\n\n<p>The delivery note is a<mark class=\"has-inline-color has-marker-text-color\"> supporting<\/mark> <mark class=\"has-inline-color has-marker-text-color\">document <\/mark>for the shipment of goods. It typically includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>delivery date<\/strong><\/li>\n\n\n\n<li><strong>item descriptions<\/strong> and <strong>quantities<\/strong><\/li>\n\n\n\n<li><strong>optionally<\/strong>: serial numbers or batch numbers<\/li>\n\n\n\n<li><strong>sender<\/strong> and<strong> recipient information<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The delivery note is issued by the supplier and enclosed with the goods. The recipient uses it to check: <mark class=\"has-inline-color has-marker-text-color\">Was everything delivered?<\/mark> Are the <mark class=\"has-inline-color has-marker-text-color\">quantities correct?<\/mark> Are there <mark class=\"has-inline-color has-marker-text-color\">discrepancies<\/mark> compared to the order?<\/p>\n\n\n\n<p>In <mark class=\"has-inline-color has-marker-text-color\">shipping and logistics<\/mark>, the term \u201c<mark class=\"has-inline-color has-marker-text-color\">goods accompanying document<\/mark>\u201d is commonly used \u2013 for example, for pallet shipments or partial deliveries.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Do I have to keep delivery notes?<\/h2>\n\n\n\n<p>That depends on how the delivery note is used.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-38803fae gb-headline-text gb-headline-medium\"><strong>1.<\/strong> Delivery note as accounting document<\/h3>\n\n\n\n<p>If the delivery note is used for accounting documentation \u2013 for example, for audit purposes or as proof of delivery \u2013 the tax retention obligation applies:<br><mark class=\"has-inline-color has-marker-text-color\"><strong>\u2794 8 years<\/strong> (\u00a7\u202f147 German Fiscal Code \u2013 Abgabenordnung).<\/mark><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-7f1a5b9f gb-headline-text gb-headline-medium\">2. Delivery note as business correspondence<\/h3>\n\n\n\n<p>If the note is considered standard business correspondence, the retention period is governed by commercial law:<br><mark class=\"has-inline-color has-marker-text-color\"><strong>\u2794<\/strong> <strong>6 years<\/strong> (<mark class=\"has-inline-color has-marker-text-color\">\u00a7<\/mark> 257 of the German Commercial Code \u2013 <em>Handelsgesetzbuch<\/em>).<\/mark><\/p>\n\n\n\n<p><strong>So what matters is not the document itself, but its <strong>function within the company.<\/strong><\/strong><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">without accounting function \u2013 no retention obligation<\/h2>\n\n\n\n<p>If the delivery note is not used for accounting purposes and has no legal relevance as business correspondence, there is no statutory retention requirement.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>internal transfers<\/strong>,<\/li>\n\n\n\n<li><strong>sample shipments,<\/strong><\/li>\n\n\n\n<li><strong>product returns.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Still, it may be useful to retain such delivery notes temporarily \u2013 for instance, to clarify inquiries or handle complaints.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-17355283 gb-headline-text gb-headline-medium\">Delivery Note vs. Invoice \u2013 What\u2019s the Difference?<\/h2>\n\n\n\n<p>The delivery note \u2013 also referred to as a goods accompanying document \u2013 records the delivery of goods, but not the payment obligation.<br>The invoice, on the other hand, contains all price and tax-relevant information and serves as the basis for accounting and payment.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong><mark class=\"has-inline-color has-marker-text-color\">Delivery Note<\/mark><\/strong><\/th><th><mark class=\"has-inline-color has-marker-text-color\">Invoice<\/mark><\/th><\/tr><\/thead><tbody><tr><td><strong>Documents the delivery<\/strong><\/td><td><strong>Documents the payment obligation<\/strong><\/td><\/tr><tr><td><strong>Prices are not required<\/strong><\/td><td><strong>Prices and taxes are mandatory<\/strong><\/td><\/tr><tr><td><strong>Used for verification<\/strong><\/td><td><strong>Used for booking and payment.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The term &#8220;goods accompanying document&#8221; is primarily used in logistics and freight forwarding, for example in the context of pallet shipments or partial deliveries. In general business communication, however, <strong>&#8220;delivery note&#8221;<\/strong> is the more common and widely understood term.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Special Case: Delivery Notes as Invoices<\/h3>\n\n\n\n<p>In exceptional cases, a goods accompanying document may also serve as an invoice \u2013 for example, in direct deliveries or simplified workflows.<br>For this to be legally valid, the document must include all mandatory invoice details:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>full name and address of both supplier and recipient<\/li>\n\n\n\n<li>tax number or VAT ID<\/li>\n\n\n\n<li>invoice date<\/li>\n\n\n\n<li>quantity and type of goods delivered<\/li>\n\n\n\n<li>net amount and tax amount<\/li>\n\n\n\n<li>delivery or service date.<\/li>\n<\/ul>\n\n\n\n<p>If any of these details are missing, the document may not qualify as a valid invoice \u2013 and the input tax deduction could be denied.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-44133948 gb-headline-text gb-headline-medium\">Digital Delivery Notes in the Context of E-Invoicing Requirements<\/h2>\n\n\n\n<p>Since 2025, electronic invoicing (e-invoicing) has been mandatory for B2B transactions in Germany. While delivery notes are not directly affected \u2013 they are not e-invoices \u2013 they are gradually losing their relevance as accounting documents.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-d4ee57f4 gb-headline-text gb-headline-medium\">The Role in Digital Processes<\/h2>\n\n\n\n<p>Despite the e-invoicing mandate, the <mark class=\"has-inline-color has-marker-text-color\">delivery note<\/mark> remains a key component of digital business processes. It documents the actual delivery of goods and serves as a control tool \u2013 especially in conjunction with purchase orders and invoices.<\/p>\n\n\n\n<p>In digital workflows, those notes typically support:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/easy-software.com\/en\/glossary\/incoming-goods-inspection\/\">Goods receipt checks<\/a><\/strong>: Was everything delivered as ordered?<\/li>\n\n\n\n<li><strong>Discrepancy checks<\/strong>: Do quantities, item numbers, and batch codes match?<\/li>\n\n\n\n<li><strong>Process integration<\/strong>: The note is linked and compared with the purchase order and invoice \u2013 often as part of a <strong><a href=\"https:\/\/easy-software.com\/en\/glossary\/three-way-match\/\">Three-Way Match<\/a><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong><mark class=\"has-inline-color has-marker-text-color\">This makes the delivery note operationally relevant, even if it no longer plays a direct role in accounting<\/mark>.<\/strong><\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Archive data securely and compliant.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">Discover easy archive<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Digitally verify and approve invoices.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">Discover easy invoice<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A delivery note \u2013 also referred to as a goods accompanying document \u2013 is sent with a shipment and records what was delivered, but not what is charged. <\/p>\n","protected":false},"author":62,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-220635","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/220635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/users\/62"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/220635\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/media?parent=220635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}