Delivery note vs invoice: the definitive guide to the difference
One documents that the goods came in; the other, that they have to be paid for. Mixing them up is the origin of half the discrepancies in accounts payable.
Quick answer
In Spain, the delivery note («albarán») proves the delivery of goods or a service (what arrived, how much and when) and has no tax validity as evidence of an expense. The invoice is the tax document that demands payment, with taxable base, VAT and IRPF withholding (Spanish personal income tax withholding). In a healthy accounts payable control, the invoice is only paid if it matches the purchase order and the delivery note: that is three-way matching.
If you are the CFO
Why the delivery note, even though it does not let you deduct VAT, is your only proof that what was invoiced existed.
AP lead
What each document proves, its tax validity and when each one arrives.
Operations
How purchase order, delivery note and invoice are matched line by line.
Delivery notes and invoices get mixed up every day, and that confusion costs money. One proves that the goods came in; the other demands that they be paid. Knowing what each one does is the first step of any supplier invoice control.
What each document is
What is a delivery note («albarán»)?
It is the document that accompanies a delivery and records what was delivered, in what quantity, when and to whom; whoever receives the goods usually signs it. It may carry prices (priced delivery note) or not. It is not an invoice: the Spanish Invoicing Regulation, which sets the data every invoice must contain (art. 6 of Royal Decree 1619/2012, consulted on 27 October 2026), does not mention it even once.
Is it mandatory to invoice a delivery note?
What is mandatory is to invoice the delivery the delivery note documents. The Spanish Invoicing Regulation requires an invoice for every delivery of goods, except for its own exceptions (art. 2.1), and, if the customer is a business, before the 16th day of the following month (art. 11.1). Law 3/2004 also requires that it reaches the customer within fifteen days of receipt (art. 4.1). Consulted on 27 October 2026.
| Delivery note | Invoice | |
|---|---|---|
| What it proves | The delivery (quantity, date, condition) | The obligation to pay |
| Tax validity | Does not allow VAT deduction | Yes: base, VAT, IRPF |
| Who signs it | Whoever receives the goods | Nobody: the supplier issues it |
| When it arrives | With the goods | Days or weeks later |
| Amounts | Often without prices | Always with prices |
| Mandatory? | Voluntary | Issuing it is mandatory |
| Retention | As evidence of the transaction, 6 years for commercial-law purposes (art. 30 of the Spanish Commercial Code) | 4 years of tax limitation period (art. 66 of the Spanish General Tax Law) and 6 years for commercial-law purposes |
Two legal nuances the table summarises: issuing an invoice is mandatory for businesses and professionals, while the delivery note is voluntary. And on retention, the invoice must be kept for the 4-year tax limitation period (art. 66 of the Spanish General Tax Law) and 6 years for commercial-law purposes (art. 30 of the Spanish Commercial Code); the delivery note, as evidence of the transaction, also falls within those 6 years and serves as proof of delivery in disputes and audits.
Why the delivery note matters even though it "does not count" for tax
The delivery note is the only proof that what was invoiced existed. Without it, paying an invoice is an act of faith. The simplest supplier frauds —invoicing too much, invoicing twice, invoicing what was not delivered— are all detected in the same place: by comparing the invoice against the delivery note. In addition, goods received without an invoice (GRNI) are a real liability that your accounts do not see if nobody records the delivery notes.
Want to match purchase order, delivery note and invoice today? The three-way matching Excel template does it line by line with formulas and tolerances; the three-way matching guide explains each step. Download the three-way matching template
The priced delivery note: the hybrid that confuses
Some suppliers issue delivery notes with prices ("priced delivery note", «albarán valorado»). It is still not an invoice: it cannot be used to deduct VAT, because only the original invoice supports the deduction (art. 97.One.1 of the Spanish VAT Law), and it does not exempt the supplier from issuing the invoice for that delivery (art. 2.1 of the Invoicing Regulation). Consulted on 27 October 2026. Its usefulness is something else: it lets you detect price discrepancies BEFORE the invoice arrives, when claiming is easier.
Do you record the delivery notes you receive? ininvoice reads invoices, purchase orders and delivery notes from your mailbox (OAuth connection) and matches them on its own: whatever matches is ready for a person to approve, whatever does not is held.
How they are matched against each other
The correct flow has three legs: purchase order (what was agreed), delivery note (what was received) and invoice (what is charged). The comparison is made line by line and at prices before VAT: invoiced quantity against received quantity, invoiced price against ordered price. With a tolerance per line (2% or €1.50 is the reasonable standard), whatever matches is ready for a person to approve and whatever does not is held. That is exactly the work ininvoice automates: it reads invoice, purchase order and delivery note from your mailbox (Gmail connection) or from your manual upload, matches them on its own, shows you the discrepancies and leaves whatever matches ready for a person to approve.
Frequently asked questions
- Does a delivery note carry VAT?
- Not as tax charged. The Spanish VAT Law requires VAT to be charged through an invoice, with the tax amount shown separately from the base and the rate stated (art. 88.Two), and only the original invoice allows it to be deducted (art. 97.One.1). What the delivery note does date is the delivery: in the sale of goods, VAT becomes chargeable when the goods are placed at the buyer's disposal (art. 75.One.1). Consulted on 27 October 2026.
- Can I deduct VAT with a delivery note?
- No. The deduction requires a full invoice meeting the requirements of the invoicing regulation. The delivery note only proves the delivery.
- What if the supplier only sends me delivery notes?
- Claim the invoice: without it there is no deductible expense. In the meantime, record the delivery note — those goods received but not invoiced are a liability (GRNI) worth keeping visible.
- Should I keep delivery notes?
- Yes. They are the evidence of receipt in disputes with the supplier and in audits, and the third pillar of three-way matching.
Related content
- Three-way reconciliation: what it is and how to automate it
- What to do when an invoice does not match the delivery note
- Three-way reconciliation: 5 worked examples (in Spanish)
- Accounts payable glossary
- Invoice against delivery note: what to compare and with what margin
- GRNI: goods received not invoiced
- Delivery note control: from paper to data
Invoice, purchase order and delivery note, matched on their own
ininvoice reads the three documents from your mailbox, shows you the discrepancies and leaves whatever matches ready to approve. Onboarding in 24-48 h, OAuth connection.