Delivery notes - who needs one and what must be on it
A delivery note is the only document that travels with the goods. It asks for no money, carries no prices, and never reaches the VAT return. What it does is prove what went out, when, and to whom, which is exactly what you get asked when something does not arrive.
When the rules require one
Israeli bookkeeping rules require a transfer of goods to be accompanied by a document. When the invoice goes out with the shipment, it fills that role and no separate note is needed. When billing happens at another time, which is the normal situation for anyone invoicing at month end or against a consolidated order, the delivery note is the accompanying document.
This applies to sales of goods. A business selling services only never issues one.
- Your business name and business number
- The customer's name and the delivery address
- A serial number from its own sequence
- The date of handover
- A description of the goods and the quantity actually delivered
- Space for the recipient's signature
Why it carries no amounts
The reason is practical rather than legal. The note passes through several hands: a driver, a warehouse worker, a receiving clerk at the customer. Often these are people who should not see the prices, and sometimes the goods go somewhere other than the paying party altogether.
So the document prints items and quantities only, with no price and no amount due. In Slate this is enforced by the template itself: a delivery note has no price columns and no totals row, so no amount can be printed on it by accident.
How it links to the invoice that follows
The note records the handover and the invoice bills for it. A link has to survive between the two: the note number appears on the invoice, or the invoice consolidates several notes from the same month. That is what lets you check, six months later, that everything that went out was actually billed.
- Note and invoice carry the same lines
- Simple to trace
- Suits large, infrequent shipments
- One invoice covering several notes
- Fewer documents on the customer's side
- Requires listing the note numbers on the invoice
The signed copy is the proof
The note goes out in three copies in practice: one stays with the customer, one comes back signed, and one is filed. The signed copy is what settles a dispute over a quantity received or a shipment the customer says never arrived.
The retention period matches every other fiscal document, seven years. The detail is in the retention guide.
What an audit looks for
In a goods business this is among the first things checked. Three questions recur: is the sequence complete with no missing numbers, does every note have an invoice billing for it, and do the quantities match. A broken sequence is the most visible signal, and its rules are set out in the numbering guide.
How this works in Slate
The note is created from an order or from scratch, with a number sequence of its own. After handover it converts into an invoice, and several notes can merge into a single invoice. You can see a sample delivery note and see how it looks without the prices.
Common questions
Who has to issue a delivery note?
A business moving or handing over goods to a customer when the invoice does not travel with them. The bookkeeping rules require goods to be accompanied by a document, and the delivery note is that document.
Why are there no prices on a delivery note?
Because it records handover, not billing. It passes through a driver and a receiving clerk, and the prices should not always travel with it. The billing happens on a separate invoice.
Can I ship goods with an invoice instead?
Yes. When the invoice travels with the goods it fills the role and no separate note is needed. A delivery note is for when the invoice goes out at a different time.
Does a delivery note reach the books?
It is part of your accounting records and must be kept, but it creates no VAT liability and is not counted in turnover. The amounts enter with the invoice.
How many copies do I need?
Three in practice: one for the customer, one signed back to you, and one for your file. The signed copy is the proof that the goods were handed over.
What if a shipment goes out without one?
Goods stopped in transit with no accompanying document expose the business to a fine and cast doubt over its bookkeeping. It is one of the first things an audit checks in a goods business.