A delivery note, which is also known as a delivery note or a reference note, is a commercial document that is frequently used in the business activity of companies. It is a product control tool, extremely important for the management of your business.
Every movement you make in your company, commercial transactions, acts of purchase and sale, among others, must be recorded in formal documents. The delivery note is a key document for both the buyer and the seller. Therefore, it is important to keep several copies of it so that both parties can file this record.
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Characteristics of the delivery note
A delivery note contains a list of the items or goods to be delivered. Similarly, it may contain detailed information on each of the products to avoid confusion. It must be duly signed by the buyer, once he checks that all the goods are in order. In this sense, if you are the buyer, you must make sure that everything is as it was paid for, since once the document is signed, it is very difficult to claim any incidence.
What is the difference between a delivery note and an invoice?
It is important not to confuse the delivery note with the invoice, even though it may contain similar information. An invoice, unlike the delivery note, has tax functions.
An invoice is an official and formal document that is valid for tax purposes, so in addition to the information that a delivery note may contain, it must also contain other data such as VAT, for example.
Although the delivery note is not a tax or official document, it is a formal document that also has legal consequences. The existence or not of the signature of the person receiving the goods is sufficient guarantee in the event of a legal claim.
Types of delivery notes
According to the characteristics and functions it fulfills, there are different types:
- Valued Delivery Note: This type of delivery note is the one that includes all the elements that are delivered with the individual price of each one and the total of the commercial operation. It is usually more detailed in terms of product characteristics.
- Non-Valuated Delivery Note: This document does not offer more details than the list of goods delivered and certain characteristics about them. It does not contain the individual price, nor the total of the items delivered. The purpose of this delivery note is to provide a record that the delivery was made correctly.
The order form is the one that contains the list of elements that the buyer requests. Meanwhile, the delivery note is the one we have been alluding to in this article.
Conclusion
Although the delivery note does not fulfil the same functions as an invoice and does not present any tax obligations for the buyer, it is still an important control document. Although it has no tax implications, it presents numerous advantages for both buyers and sellers.
Furthermore, as it is a formal document, which requires the signature of both parties, it can be used as legal proof that the commercial operation was carried out correctly. A guarantee that can be used by the buyer, the seller and the carrier.
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