01What a delivery note is
A delivery note is the transport document that accompanies goods from the moment they leave the sender's premises until they reach their destination. It shows that the movement is legitimate and that the goods carried are the ones declared.
It can be issued on its own or combined with an invoice, as an invoice-delivery note, when the sale and the delivery happen together.
02When it is issued
It is issued before the goods start moving, and not only for sales. Common cases:
- Delivering goods to a customer when the invoice will be issued later.
- Moving goods between warehouses or premises of the same business.
- Sending goods for repair, as samples or on consignment.
The exact transport obligations depend on the activity and the kind of movement, and AADE is gradually extending digital tracking of goods in transit. For your own case, ask your accountant.
03What a delivery note shows
The main details on a delivery note are:
- The sender's and the recipient's details.
- The issue date and the sequential number.
- The place of loading and the destination.
- The purpose of the movement (e.g. sale, transfer between warehouses).
- The type and quantity of the goods.