Delivery Note

Delivery note is a document that confirms the delivery of goods or services in the quantity, condition, description, or quality that it states. There is no obligation to issue it, but it is usually delivered together with the invoice to which it is tied.

A delivery note may become an accounting document if it contains a verbal and numerical designation of the accounting document, if it contains details regarding the accounting event and the identification of its participants (e.g., who is the supplier and who is the customer), if it contains the total amount payable or price information per unit and expression of quantity, if it contains the date of issue (or the date of execution, if these are not the same), if it contains the signature of the person responsible for the accounting event and the signature of the person responsible for the accounting and identification of accounts on which the accounting event is recorded in the double-entry bookkeeping system, if it is not apparent from the software.