Basics
Delivery Note vs. Invoice: What\
Delivery note and invoice have different functions. Learn when you need which document and which information is mandatory in each case.
Delivery note and invoice are often confused - yet they have completely different functions. Here you'll learn when you need which document and what must be on it.
What is a delivery note?
A delivery note documents the physical handover of goods. It confirms which items were delivered in which quantity. The delivery note is a goods accompanying document - it goes with the goods to the customer.
Main functions:
- Documentation of delivery
- Basis for goods receipt inspection
- Proof for sender and receiver
What is an invoice?
An invoice is the payment request for delivered goods or provided services. It contains all tax-relevant information and is the basis for the accounting of both sides.
Main functions:
- Demand for purchase price
- Tax documentation
- Basis for input tax deduction
Differences at a glance
| Aspect | Delivery note | Invoice |
|---|---|---|
| Purpose | Delivery proof | Payment demand |
| Timing | Upon delivery | After delivery |
| Price | Optional | Mandatory |
| VAT | Not mandatory | Mandatory information |
| Legal form | No requirements | § 14 UStG |
| Retention | 6 years | 10 years |
Mandatory information delivery note
Legally, no information is required on the delivery note. However, these are sensible:
- Delivery note number
- Date of delivery
- Sender (your company)
- Receiver (customer)
- Item descriptions
- Quantities
- Reference to order (order number)
Mandatory information invoice
The invoice must contain all information according to § 14 UStG:
- Full name and address of both parties
- Tax number or VAT ID
- Invoice date
- Consecutive invoice number
- Service description
- Service date
- Net amount, tax rate, tax amount, gross amount
- If applicable, references to tax exemptions
When do I need what?
Only delivery note
For deliveries on invoice (payment term), you initially hand over only the delivery note. The invoice follows separately - by mail, email or together with the monthly statement.
Only invoice
For services without physical delivery, you don't need a delivery note. An invoice is sufficient.
Both
For goods deliveries with immediate billing, you can combine delivery note and invoice or create both documents separately.
Combine delivery note with invoice?
Some companies combine both documents. This works as long as all mandatory information of the invoice is included. The advantage: fewer documents. The disadvantage: With partial deliveries or complaints, it becomes confusing.
Recommendation: Separate delivery note and invoice. This is clearer and more flexible.
Conclusion
Delivery note = delivery proof, invoice = payment demand. Both have their justification and should not be mixed. With Clever Invoice, you create both documents professionally and legally secure.
Frequently asked questions
Must the delivery note include a price?
No, price information on the delivery note is optional. Some companies deliberately leave out the price so warehouse employees or carriers don't see the prices. The prices are then only on the invoice.
Can I do without the delivery note?
Yes, the delivery note is not legally required. For services, it's not needed anyway. For goods deliveries, it's recommended for documentation and for the customer's goods receipt inspection.
How long must I keep delivery notes?
Delivery notes must be kept for 6 years (as commercial letters). Invoices must be kept for 10 years. When in doubt: 10 years for everything.