A customer’s order has just arrived, but you are not sure what to hand over: a delivery note, an invoice, or a receipt? The difference between a delivery note vs. an invoice vs. a receipt boils down to three things: the goods you deliver, the payment you request, and the money you receive. Now, what you should do is send a delivery note with the goods, an invoice to request payment, and a receipt after the customer pays.
Confusion comes in when you start to mix up the documents, especially when a customer makes a report about a missing item or disputes a payment. Each of these documents serves a different purpose, and understanding when to use it helps you track deliveries, settle disputes, and keep your business records organised.
What Is a Delivery Note?
A delivery note is a document that lists the goods you send to a customer. This helps the customer check the delivery against their order and confirm which items arrived. Some businesses also call it a dispatch note.
Unlike an invoice, a delivery note focuses on the goods rather than the amount the customer owes. You can include prices, but they are optional. The main purpose of a delivery note is to record what you delivered and identify any missing or damaged items.
For example, your wholesale business sends 40 cartons of noodles to a shop in Abuja. The customer receives only 38. They can record the quantity received on the delivery note and flag the two missing cartons before signing. Ask the customer to sign after checking the goods, and keep a copy for your records. This gives both parties a clearer record if a dispute arises later.
A signed delivery note can serve as proof of delivery, but it does not request payment or confirm that the customer has paid. You still need an invoice to request payment and a receipt to confirm payment received.
The Three Documents on One Timeline
A delivery note, invoice, and receipt often appear in the same transaction, but each serves a different purpose. So knowing what each one confirms helps you keep your records straight. If you’re unsure why an invoice and a receipt aren’t interchangeable, see our guide on the difference between an invoice and a receipt.
Below is how the three documents fit together:
| Step | Document | Who issues it? | Purpose | Does it show prices? | Who signs it? |
| Goods leave or arrive | Delivery note | Seller | Lists the goods delivered and records the handover | Optional | Recipient, to acknowledge receipt of the goods |
| Payment is requested | Invoice | Seller | States how much the customer owes and when to pay | Yes, including applicable taxes | Usually no signature is required |
| Payment arrives | Receipt | Seller | Confirms the payment received | Shows the amount paid | Usually no signature is required |
This sequence is most common, but the order can vary. Some businesses can decide to issue an invoice before dispatch, mostly when their payment terms require customers to pay upfront or before delivery.
The important thing is to match each document to the correct stage of the transaction. If a customer receives the goods but has not paid, you may need a delivery note and an invoice. Once the customer pays, issue a receipt to confirm the payment.
When You Can Skip the Delivery Note
Not every sale needs a delivery note. In some situations, an invoice will be enough to document the transaction.
- When you sell services: If you design a logo, repair a laptop, or provide consulting, you have no physical goods to hand over. An invoice can document the service and request payment.
- When you make an instant, over-the-counter sale: If a customer buys an item in your shop and takes it away immediately, you may not need a separate delivery note. Your usual sales records and invoice or receipt may be sufficient.
- When the invoice also records the handover: If your invoice lists the goods and quantities and the customer acknowledges receiving them, it may serve both purposes. Make sure the document clearly records what the customer received.
However, skipping a delivery note means losing a useful record of the handover. If a customer later claims that some items never arrived, you may find it harder to establish what you delivered. For bulk orders, deliveries across different locations, or orders that may arrive in separate batches, a delivery note can help you track each handover.
Delivery Note Format and Example
Suppose a wholesaler in Kano receives an order for 40 cartons of noodles from a shop in lagos. The wholesaler can deliver only 38 cartons that day. Instead of recording all 40 as delivered, the seller should document the actual quantity and identify the outstanding two cartons.
Here is how the delivery note could look:
The customer should check the 38 cartons and sign to acknowledge the quantity received. The wholesaler should keep a copy and arrange delivery of the remaining two cartons.
When invoicing, the seller should follow the agreed payment terms and make sure the invoice accurately reflects the transaction. If the seller invoices only for the 38 cartons delivered, the invoice should reference the relevant order and delivery note. The seller can then issue a receipt when the customer pays.
This simple recordkeeping process helps both businesses track partial deliveries without confusing goods delivered with goods still outstanding.
Make the Invoice and Receipt Quickly
Once you have recorded the delivery, you will need to invoice the customer and issue a receipt after payment. Billing+ lets you create invoices and turn them into receipts in seconds. You can also send them to customers through WhatsApp, email, or text.
If you need a document for dispatch, GetBilling offers a free invoice maker for waybills, delivery notes, and invoices. You can download the document as a PDF without creating an account. You can also explore the waybill, delivery note, and invoice templates to find a suitable format for recording goods sent to customers.
Keep in mind that these documents serve different purposes. A delivery note records the goods handed over, an invoice requests payment, and a receipt confirms payment received. Using the right document at each stage helps you maintain clearer business records.
Frequently Asked Questions
1. Is a delivery note the same as an invoice?
No. A delivery note records the goods delivered to a customer, while an invoice states how much the customer owes for those goods or services. A delivery note does not replace an invoice when you need to request payment.
2. Do I need a delivery note for every delivery?
Not necessarily. You may not need a separate delivery note for an instant shop sale or a service that involves no physical goods. However, it can be useful for bulk orders, deliveries in stages, and transactions where you need a clear record of what the customer received.
3. Should a delivery note show prices?
Prices are optional on a delivery note. Its main purpose is to record the items and quantities delivered, so you can leave out prices if you want the document to focus on the handover.
4. Does a delivery note need to be signed?
A signature is useful because it records the recipient’s acknowledgement of the delivery. Ask the recipient to check the goods before signing, and keep a copy for your records. A signature alone does not necessarily settle every dispute about a delivery.
5. What is the difference between a delivery note and a waybill?
A delivery note lists the goods being delivered and helps the recipient check what arrived. A waybill generally accompanies or documents the movement of goods during transport. Their exact use can vary by business and location, and some businesses may use the terms interchangeably.
Final Thoughts
A delivery note lists the goods delivered, an invoice is asking for payment, and a receipt is for payment received. When you use the correct one for each stage, you’ll be able to track orders, identify missing items, and keep your business records up-to-date. For large orders or those delivered in multiple batches, make copies of every delivery note and note any shortages or damage before the recipient signs, then attach your invoice and a receipt upon receipt of payment.
