What Is a Delivery Note?
Delivery Note
The paperwork that travels with the goods: proof of what arrived, and the missing link when an invoice is queried.
- What Is a Delivery Note?
- A delivery note is a document sent with goods when they are delivered, listing the items and quantities in the delivery, usually without prices. The customer checks the goods against it and often signs it to confirm receipt. It is proof of what was delivered and when, and customers match it against the purchase order and the invoice before paying.
- A delivery note travels with the goods and lists what was delivered.
- It usually shows items and quantities, not prices.
- A signed delivery note is proof of delivery, useful if an invoice is disputed.
- Customers match the purchase order, delivery note and invoice before paying: the three-way match.
When goods arrive, whoever receives them needs to know what should be in the delivery. The delivery note tells them: a list of the items and quantities sent, with the order it relates to. They check the goods against it, note anything missing or damaged, and sign it. That simple step, which takes a minute at the door, creates a record both sides can rely on when the invoice arrives weeks later.
What a delivery note shows
| Detail | Example |
|---|---|
| Delivery note number and date | DN-0412, 3 June |
| Supplier's name and address | Northgate Timber Supplies |
| Customer's name and delivery address | Smith Joinery, Unit 2, Mill Lane |
| The order it relates to | Customer PO-2026-00481 |
| Items and quantities | 40 lengths of 47x100 timber; 2 boxes of screws |
| Anything to follow | Back-ordered items and expected date |
| Space for the recipient's signature and name | Received by, date and time |
Prices are usually left off, because the note is handled by whoever unloads the goods, not by the accounts team, and the customer may not want site staff or carriers to see what it paid. Some businesses combine the delivery note with the invoice; most keep them separate.
Goods ordered, delivered and invoiced in a short delivery
- Ordered (purchase order)50 units
- Delivered (delivery note)46 units
- Rejected on arrival4 units
- Invoiced46 units
Your invoice must include: the date the goods or service were provided (supply date).
Delivery note, invoice and receipt compared
| Document | When | Shows prices? | Purpose |
|---|---|---|---|
| Purchase order | Before delivery | Yes | What the customer ordered |
| Delivery note | With the goods | Usually not | What was actually delivered |
| Invoice | After or with delivery | Yes | Requests payment |
| Receipt | After payment | Yes | Confirms payment |
The three-way match
Many businesses, especially larger ones, pay a supplier's invoice only when three records agree: the purchase order, the delivery record and the invoice. If the delivery note shows 46 units and the invoice charges for 50, the invoice is held. For suppliers, the lesson is to invoice what was actually delivered and signed for, not what was ordered. The GOV.UK list of what an invoice must include includes the supply date, the date the goods were provided, which the delivery note records.
Short, damaged or wrong deliveries
If the delivery is short, damaged or wrong, the recipient should note it on the delivery note before signing: "4 lengths damaged, rejected". The supplier then invoices only for what was accepted, or, if the invoice has already gone, issues a credit note for the difference. A customer may send a debit note asking for that credit. With the annotated delivery note on file, there is nothing to argue about.
Delivery notes as evidence
A signed delivery note is the simplest proof that goods arrived. If a customer later says it never received them, or received fewer, the signed note settles it. If the debt reaches a formal stage, it is one of the key documents behind a letter before action or a court claim, alongside the order and the invoice. Keep signed delivery notes, or photos of them, with the invoice they support, for as long as you keep the invoice itself. Many delivery drivers now capture a signature or photo electronically; make sure that record is kept too.
Delivery notes for services
Delivery notes are mainly for goods, but the idea translates to services. A job sheet signed by the customer at the end of a visit, a timesheet approved by a client, or a completion certificate on a construction job all do the same work: they record, at the time, what was done and that the customer accepted it. Where a customer's accounts team matches invoices to proof of delivery, that document is what they will ask for.
Delivery notes and your records
For your tax records, the invoice is the primary document for a sale, but delivery notes support it. They show when goods left you, which can matter for the time of supply, and they explain any difference between what was ordered and what was invoiced. Keep them for as long as your other records: at least 5 years after the 31 January filing deadline for a sole trader, and 6 years for VAT records.
Delivery notes and the VAT tax point
For goods, the basic tax point is usually when the goods are sent to the customer or made available to them. A dated delivery note is therefore a useful record of when that happened. If you then issue a VAT invoice within 14 days, the invoice date normally becomes the tax point instead; if you issue it later, the basic tax point stands. Keeping the delivery note with the invoice shows which date applies and so which VAT return the sale belongs to. For the full rules on VAT invoices and tax points, see VAT invoice.
Delivery notes in construction
On a building site, materials arrive constantly, and the delivery note is how the site team and the office agree what came. For a subcontractor who buys materials for a job, delivery notes and the supplier's invoices are also evidence of the materials cost on its own invoice, which matters because the contractor does not make CIS deductions from materials the subcontractor paid for directly. A contractor may ask for that evidence; the guide on CIS invoice requirements explains why.
Delivery notes for goods sent abroad
When goods cross a border, the delivery note travels with other paperwork: the commercial invoice for customs and the transport documents. Each has its own job. The delivery note tells the recipient what to expect in the delivery; the commercial invoice tells customs what the goods are and what they are worth. Keep their descriptions and quantities consistent, because differences between them raise questions at the border.
A receiving checklist
If you are the customer, a short routine at the door saves arguments later. Count the items against the delivery note, not just the number of boxes. Check for visible damage before the driver leaves. Note anything short, damaged or wrong on the note, clearly, before you sign. Print your name as well as signing, and add the date and time. Keep your copy, or a photo of it. Then match it to the invoice when that arrives, and query any difference with the supplier straight away, while everyone still remembers the delivery.
Numbering delivery notes
A delivery note does not need a number by law, but a reference makes matching easy, especially when one order arrives in several deliveries. Use your own series, such as DN-0001, separate from invoices, and quote the customer's order number on each note. When you invoice, list the delivery note numbers the invoice covers. The invoice number generator can set up any prefix.
A worked example
A timber merchant delivers 46 of 50 ordered lengths to a joinery firm; 4 are split and the joiner rejects them. The driver's delivery note, DN-0412, records "46 accepted, 4 rejected damaged", signed by the joiner's foreman. The merchant invoices for 46 lengths, quoting the purchase order and DN-0412. The joiner's accounts team matches the invoice to the order and the delivery note, sees that the quantities agree, and pays on time. The 4 replacement lengths arrive the next week on DN-0419, with their own invoice.
Deliveries in several parts
Large orders often arrive over several days, or with items back-ordered. Each delivery should have its own note, referring to the same order, and listing what is in that delivery and what is still to follow. You can invoice each delivery as it arrives, or one invoice once everything has arrived, as long as the invoice lists the delivery notes it covers and charges only for what was delivered. Agree which you will do with the customer, because their accounts team will match accordingly.
Delivery notes for online and retail sellers
Online sellers usually send a packing slip or dispatch note in the parcel and a separate order confirmation or invoice by email. For business buyers, include the order number on both, so the buyer can match them. If a customer reports a missing item, the carrier's proof of delivery and your packing record are the evidence you need to decide whether to resend or refund.
Common mistakes
- Signing without checking. Once signed as received in full, a short delivery is hard to prove.
- Invoicing what was ordered, not what was delivered.
- Losing the signed copy. Keep it with the invoice.
- No order reference on the note. It slows the customer's matching.
- Prices on a note handled by site staff where the customer would rather keep them private.
- One note for several deliveries. Each delivery needs its own note, or nobody can tell which items arrived when.
Related terms
A delivery note sits between the purchase order and the invoice. Differences it records lead to a credit note or a buyer's debit note. For settling a disagreement about what was delivered, see invoice disputes.
In short: a delivery note records what actually arrived. Check it, sign it with any exceptions noted, keep it, and make sure the invoice matches it rather than the original order.
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Frequently asked questions
Is a delivery note an invoice?
No. A delivery note lists what was delivered, usually without prices. The invoice asks for payment. Customers often match the two before paying.
Should the customer sign a delivery note?
It is good practice. A signed delivery note is evidence that the goods arrived, in the stated quantities, on that date.
Does a delivery note need a number?
It is not a legal requirement, but a reference number, and the order number it relates to, make it easy to match to the invoice.
Sources
Official guidance on GOV.UK.