Required fields on a delivery note
While German law does not mandate a delivery note by a specific statute, it has become a firmly established commercial custom. Required fields are: full name and address of the sender, full name and address of the recipient (including a separate shipping address if applicable), delivery date, a unique delivery note number, and a complete list of the delivered goods with article number, description, quantity and unit. Our generator fills all mandatory fields in a structured way.
Difference between delivery note and invoice
The delivery note documents the shipment and its contents, no prices, no VAT. The invoice, by contrast, is the payment document under § 14 UStG and must contain all VAT-related mandatory fields. In practice, the delivery note is enclosed with the goods, the invoice follows separately by email. Both may reference the same purchase order. You may add prices to a delivery note, but then it does not replace an invoice for tax purposes.
Retention obligation under § 257 HGB
Delivery notes are commercial letters under § 257 HGB and tax-relevant records under § 147 AO. Received and issued delivery notes that are not booking vouchers must be retained for 6 years. If they qualify as booking vouchers (e.g. because they replace an invoice or document the goods receipt for accounting), the 10-year retention period applies. GoBD-compliant storage means: unalterable, traceable, readable at all times, ideally as PDF with two backups or via lexoffice, sevDesk or DATEV.
Delivery note vs. shipping document
A delivery note and a shipping document are not the same. The delivery note travels with the goods and lists their content, what is being delivered. The shipping document (DHL tracking number, CMR consignment note for international transport, freight order) documents the transport itself, how the goods are en route. In practice, the delivery note is enclosed with the shipment (ideally visible from outside in a transparent pouch), the shipping document stays with the carrier. Intra-community deliveries also require proof of arrival.
Securing proof of delivery
A signature on the delivery note is not legally required, but strongly recommended. The proof of delivery (date plus recipient's signature) is the only evidence in a dispute that the goods arrived complete and undamaged. Therefore print your delivery note in duplicate: enclose one copy with the shipment, have the second one signed upon receipt and keep it. For parcel deliveries, the courier's hand-over receipt replaces this signature.
Assigning the delivery note number correctly
The delivery note number must be unique and clearly assignable to a single delivery. Unlike the invoice number, it is not required to be strictly sequential without gaps. Common schemes are "DN-2026-001", "DN-YYYYMM-NNN" or a link to the order number ("DN-PO-12345"). Our generator suggests a number in the format "LS-YYYY-NNN" automatically, you can override it freely. Important: never use the same number twice, or accounting traceability is compromised.
