definition of delivery note

The Remission Note is a document that is used almost exclusively at the request of a commercial context to prove or record the delivery of an order. In order to have effect and validity, it must be yes or yes signed by the recipient of the merchandise, a fact that will certify that the merchandise has been received correctly and in accordance with the agreed conditions.

Meanwhile, within what is known as sale, which can respond to any kind, books, furniture, etc., the referral note will serve as documentary evidence that the delivery of goods was made in accordance.

From the aforementioned, it follows then that the Remission Note has two different objectives, It will be used by the buyer to compare with the order they have made, in order to verify if it is the requested merchandise and to subsequently control if it corresponds to what is invoiced.

And for the seller, because upon receiving the duplicate of the remittance note, duly signed by the buyer, he will have a proof not only of having delivered the merchandise and thus being able to invoice it, but also that it was accepted in accordance with.

The remittance note must be issued at least in duplicate and must contain the list of merchandise or items supplied. Most often, it is issued in triplicate, the original for the buyer, the copy for the seller and the third for the person who transports the merchandise in order to serve as proof of the operation that was carried out in case of having claims on the part of some of the two parties, buyer or seller.

The remittance notes are not included in the accounting books since they are generally issued without values, a fact for which they do not have a tax value, the main difference that they keep with respect to the invoices and that will allow us to differentiate between one and the other. . It is rather a kind of internal document of the companies that fulfills a verification function.

Although the denomination remission note is widespread in most Spanish-speaking countries such as Mexico, Colombia, Paraguay, Bolivia, it is also known with other denominations in Latin America, for example in Argentina it is called remit , in Chile dispatch guide, in Costa Rica and Guatemala delivery note, in Peru and Ecuador referral guide and in the Dominican Republic leads.