Delivery Note vs Invoice: Differences and How They Relate

What a delivery note is

The delivery note is the document that accompanies the goods on delivery. It details the products and quantities leaving the warehouse and serves as proof that the client has received the goods.

What an invoice is

The invoice is the fiscal and accounting document that claims payment for a transaction. Unlike the delivery note, it has tax effects (VAT, IRPF) and must meet the requirements of the Invoicing Regulation.

Main differences

• Function: the delivery note proves delivery; the invoice claims payment.
• Tax effects: the invoice has them; the delivery note does not.
• Timing: the delivery note accompanies delivery; the invoice can be issued later.
• Content: the delivery note does not need VAT or all the fiscal data.

A delivery note does not replace the invoice: it cannot be used to deduct VAT or as a fiscal supporting document.

How they relate: invoicing delivery notes

It is common to accumulate several delivery notes from a client during the month and, at the end of the period, issue a single invoice grouping several delivery notes. You can even invoice partially, leaving quantities pending to invoice later.

With RegulaKit you can create delivery notes and then generate invoices from one or several delivery notes, even partially. Discover it on our platform.

Conclusion

Delivery note and invoice are complementary documents: one proves delivery and the other claims payment. Managing them in a connected way speeds up invoicing and avoids errors.