What Is a Delivery Note? A Complete Guide for Receivers

A delivery note is a document shipped alongside goods from a supplier that itemizes the products, quantities, and descriptions contained in the shipment. For receiving staff, it serves as the primary verification record at the dock: you compare what the note says should be in the shipment against what actually arrived, confirm accuracy, and sign for acceptance. That signature sets the three-way matching process in motion, where your accounts payable team reconciles the purchase order, delivery note, and supplier invoice before approving payment.

This guide is written specifically for you, the receiver. Whether you work on a loading dock, in a warehouse, in an AP department, or manage procurement for a growing business, the delivery note is your first checkpoint for protecting your organization against shipping errors, shortages, and billing disputes. The focus here is not on how to create a delivery note, but on how to use one effectively when goods show up at your door.

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What a Delivery Note Is and Why It Matters at the Receiving Dock

A delivery note is a document created by the supplier and sent alongside a shipment. It lists every item included in that specific delivery: product descriptions, quantities, unit details, and relevant order references. Think of it as the supplier's statement of "here is exactly what we put on this truck."

The supplier generates the delivery note at the point of dispatch, typically when goods leave the warehouse. In many cases it still travels physically with the shipment, tucked into an envelope on the outside of the lead pallet or inside the packaging. Increasingly, delivery notes arrive digitally: by email, as part of an advance shipping notice (ASN), via EDI, or generated within a procurement platform. The format varies, but the verification principles are the same regardless of whether you are checking a paper document or a PDF on a screen.

For you as the receiver, the delivery note serves one critical function: it is your primary tool for verifying that what was ordered and shipped actually arrived. Before anything gets moved to storage, before any system entry happens, and before any invoice gets paid, the delivery note gives you a line-by-line reference to check the physical goods against. It is the first checkpoint in the goods receiving process.

That checkpoint matters more than most people assume. APQC benchmarking data on perfect order performance shows the median organization achieves a perfect order index of just 90 percent. That means one in ten orders shipped has some form of failure: arriving late, arriving incomplete, arriving damaged, or arriving with incorrect documentation. Top-quartile performers push that number to 95 percent or higher, but even at that level, failures are a regular occurrence. The delivery note is your defense against accepting those incorrect or incomplete shipments without catching the problem at the dock.

What happens after you verify matters just as much. Once you confirm the delivery matches the note, your signature on that document (or your digital acknowledgment) becomes proof of receipt. That signed delivery note, or the data captured from it, feeds directly into three-way invoice matching. This is the process where accounts payable compares three documents before approving a supplier's payment:

1. The purchase order - what your organization agreed to buy
2. The delivery note or goods received note - evidence of what actually arrived
3. The supplier invoice - what the supplier is charging you

If any of those three documents conflict, AP holds payment until the discrepancy is resolved. A thorough delivery note check at the dock prevents mismatches from surfacing weeks later during invoice processing, when resolving them costs significantly more time and effort.

To use a delivery note effectively during that dock check, you need to know exactly what information it should contain and what each field tells you.

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What Information a Delivery Note Should Include

Delivery note formats vary widely. A small local supplier might hand you a single sheet with a few handwritten lines. A large distributor might send a detailed, multi-page printed document with barcodes and lot numbers. There is no universal template, but most delivery notes share a core set of fields. Knowing what to look for and why each field matters at the receiving dock turns a quick glance into a proper verification.

Here is a field-by-field breakdown of what a standard delivery note should contain:

Field	What It Contains	Why You Should Check It
Supplier/sender details	Company name, address, phone number, email	Confirms the shipment is from your expected supplier, not a misdirected or fraudulent delivery
Recipient/delivery address	Your company name and the specific delivery location	Catches shipments sent to the wrong branch, warehouse, or department before you accept them
Delivery note number	A unique reference number assigned by the supplier	Your tracking anchor for every follow-up call, shortage claim, or return query
Delivery date	The date goods were dispatched or delivered	Lets you verify transit times and flag late arrivals that may affect production schedules or stock commitments
Purchase order (PO) reference	The PO number from your original order	Links the delivery back to the order your procurement team placed, so you can confirm this shipment was actually requested and authorized
Item descriptions	Product names, part codes, or SKUs	Verifies you received the correct products, not substitutions, outdated versions, or wrong variants
Quantities	Number of units per line item	The field you physically count against what arrived on the pallet or in the cartons
Unit of measure	Boxes, pallets, individual pieces, kilograms, liters, etc.	Prevents misunderstandings where "10" could mean 10 individual items or 10 cases of 24
Condition/special handling notes	Notations such as "fragile," "keep refrigerated," or "hazardous material"	Alerts you to inspect for damage or confirm that cold-chain and handling requirements were maintained during transit
Signature block	Space for the receiver's printed name, signature, and date	Your signature confirms receipt and condition. Once signed, it becomes harder to dispute what arrived, so review everything before you sign

A few of these fields deserve extra attention. The PO reference is what connects the physical goods on your dock to the purchase order sitting in your procurement system. Without it, matching the delivery to the right order turns into guesswork, especially if your organization has multiple open orders with the same supplier. The delivery note number serves a different purpose: it is the supplier's reference for this specific shipment. When you call to report a shortage or arrange a return, quoting this number gets you to the right record on their side immediately.

Not every delivery note will include every field listed above. Some suppliers omit handling notes entirely. Others skip the signature block and rely on electronic proof of delivery instead. What matters is that you know what a complete delivery note looks like so you can spot when critical information is missing and request it before signing off. The table above serves as a reference template for what a complete delivery note should contain, regardless of the specific format your suppliers use.

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Delivery Note vs Packing Slip, Bill of Lading, GRN, and Invoice

The delivery note is one of several documents that move through the supply chain alongside your goods. Each serves a distinct function, and confusing them leads to receiving errors, delayed payments, and audit gaps. Here is how they compare:

Document	What It Is	Who Creates It	When It Is Used	Primary Purpose
Delivery note	A document listing goods dispatched to the buyer	Supplier (seller)	Accompanies the shipment; signed on receipt	Confirms what was shipped and serves as proof of delivery
Packing slip	A list of the physical contents inside a specific package	Supplier (seller) or warehouse	Placed inside or attached to the package	Helps warehouse staff verify package contents during unpacking
Bill of lading	A legal transport contract between shipper and carrier	Carrier or freight forwarder	Issued when goods are handed to the carrier	Acts as a receipt of goods for transport, a contract of carriage, and a document of title
Goods received note (GRN)	An internal record of what was actually received and inspected	Buyer (receiver)	Created after goods are inspected at the receiving dock	Documents the actual quantity, condition, and quality of goods received
Invoice	A request for payment detailing quantities, prices, and terms	Supplier (seller)	Sent after delivery, sometimes days or weeks later	Triggers the payment process and records the financial obligation

Delivery Note vs Packing Slip

Both documents accompany a shipment, which is why receiving teams frequently mix them up. The delivery note is the broader document: it confirms everything that was dispatched in the order and requires a signature as proof of delivery. The packing slip is narrower in scope, listing the physical contents of a specific package so warehouse staff can verify what is inside each box or pallet. When an order ships in multiple packages, each package may have its own packing slip, but the entire shipment typically has one delivery note covering all items. In practice, some suppliers combine both into a single document, which only adds to the confusion.

Delivery Note vs Invoice

The delivery note confirms what was physically delivered. The invoice requests payment for what was supplied. This distinction matters because the two documents often arrive at different times and through different channels. The delivery note shows up with the goods at your receiving dock, while the invoice may arrive separately by email or post days or weeks later. The most important difference for receivers: the delivery note contains no pricing information. It is purely a record of physical goods, not a financial document.

Delivery Note vs Goods Received Note

The delivery note and the GRN mirror each other from opposite sides of the transaction. The delivery note is created by the supplier and states what they shipped. The GRN is created by you, the receiver, after inspecting the goods, and it records what you actually received and in what condition. These two documents will not always match. Damaged items, short shipments, or substituted products mean the GRN reflects reality at your dock while the delivery note reflects the supplier's intent at dispatch. The gap between them is where discrepancy resolution begins.

None of these documents exists in isolation. They form a chain of evidence that connects the original order to final payment: the delivery note proves dispatch, the GRN confirms receipt, and the invoice triggers payment, with the packing slip and bill of lading supporting the logistics in between. For a deeper understanding of how ordering and billing documents relate to delivery documentation, you can explore the differences between purchase orders and invoices.

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Where the Delivery Note Fits in the Procure-to-Pay Cycle

The delivery note is not a standalone document. It occupies a specific position in the procure-to-pay (P2P) cycle, and understanding that position explains why accurate delivery documentation matters far beyond the warehouse.

The Procure-to-Pay Cycle, Step by Step

Every purchase your organization makes follows a predictable sequence:

1. Purchase requisition: An internal team identifies a need and submits a formal request for goods or services.
2. Purchase order (PO): Procurement reviews the requisition and issues a PO to the supplier, specifying items, quantities, agreed pricing, and delivery terms.
3. Supplier dispatches goods with a delivery note: The supplier ships the order and includes a delivery note listing exactly what was packed and sent.
4. Receiver checks goods against the delivery note: At the dock, warehouse or receiving staff compare the physical shipment to the delivery note line by line, confirming quantities, descriptions, and condition.
5. Goods received note (GRN) is created: The receiver produces a GRN documenting what was actually received, including any shortages, damages, or substitutions found during inspection.
6. Supplier sends an invoice: Separately, the supplier issues an invoice requesting payment for the goods dispatched.
7. Three-way matching: The accounts payable (AP) team compares three documents side by side: the PO, the delivery evidence (delivery note and/or GRN), and the invoice.
8. Payment is approved: If all three documents align on quantities, item descriptions, and pricing, payment is released to the supplier.

Why Three-Way Matching Depends on the Delivery Note

Three-way matching is the financial control that prevents your organization from paying for goods it never received. AP compares what was ordered (the PO), what was received (the delivery note or GRN), and what the supplier is billing (the invoice). All three must agree on quantity, description, and pricing before a payment gets authorized.

The delivery note is the critical link in this chain. Without delivery evidence, AP has no way to confirm that goods physically arrived before approving the invoice. That gap creates measurable risk: paying for shipments that never showed up, paying full price for incomplete deliveries, or paying for items that arrived damaged and should have been credited. For a detailed walkthrough of this process, see our guide on how three-way invoice matching works.

In manufacturing environments, goods receiving carries additional weight because production schedules depend on complete, accurate deliveries. A missing component that goes undetected at the dock does not just create a payment discrepancy; it halts a production line. Organizations in these settings can explore three-way matching in manufacturing environments for industry-specific considerations around raw materials, partial shipments, and just-in-time delivery workflows.

With a clear picture of where the delivery note fits in the procurement workflow, the next step is knowing how to use it effectively when goods arrive at the dock.

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How to Verify a Delivery Against Its Delivery Note

When goods arrive at your dock, the delivery note is your script for confirming that what showed up matches what was ordered. Verification happens before you sign anything. Once your signature is on that document, you have limited leverage to dispute shortages or damage, so the few minutes spent checking are worth every second.

Use the following checklist each time a shipment arrives. It works whether you receive five deliveries a day or five a month.

Quick reference (copy and post at the dock):

• Match delivery note to PO number
• Confirm delivery address matches your location
• Count packages/pallets against delivery note
• Open and verify each line item (product, quantity, spec)
• Inspect for visible damage
• Annotate any discrepancies on the delivery note before signing
• Sign and date, retain your copy
• Create GRN immediately while goods are on the dock

Here is what each step involves:

1. Match the delivery note to the corresponding purchase order. Locate the PO reference number on the delivery note and confirm it matches an open order in your system. If the PO number is missing or does not correspond to any active order, flag it immediately before proceeding.

2. Confirm the delivery address. Verify that the address printed on the delivery note matches your location. Multi-site businesses and shared warehouse complexes are prone to misdeliveries being accepted simply because no one checked the address line.

3. Count the total number of packages or pallets. Compare the physical count against the quantity stated on the delivery note. Do this before opening anything. A discrepancy at the outer packaging level is the fastest signal that something is wrong.

4. Open packages and check each line item. Verify the correct product, correct quantity, and correct specification for every item listed. Cross-reference SKUs, part numbers, or descriptions on the delivery note against what is physically in front of you.

5. Inspect for visible damage. Look for dented boxes, broken seals, crushed corners, water damage, and torn wrapping. For cold chain items, check temperature indicators or data loggers for excursions outside the acceptable range. Damage that is visible at the point of receipt is far easier to claim than damage discovered days later.

6. Note any discrepancies directly on the delivery note before signing. Write shortages, damages, wrong items, or quantity mismatches on the delivery note itself. Be specific: "2 of 10 cartons dented, item X short by 3 units" is useful. "Some issues" is not. These annotations become your documented evidence for any supplier claim.

7. Sign and date the delivery note, then retain a copy. Your signature with annotations is your acceptance record. Keep your copy filed where it can be retrieved quickly, whether that is a physical folder or a scanned digital file.

8. Record receiving data in your system while the delivery is still on the dock. Create the goods received note (GRN) immediately, while the physical goods and your notes are right in front of you. Waiting until the end of the shift or the next day introduces errors and forgotten details.

Never sign a delivery note without inspecting the goods. A signed delivery note with no annotations is generally treated as confirmation that the delivery arrived complete and undamaged. Raising a claim for missing items or damage after an unqualified signature is significantly harder, and many suppliers will reject it outright.

If the delivery note is missing entirely and the driver does not have one, do not refuse the delivery. Accept the goods, but document what was received independently: photograph the shipment, record quantities and conditions yourself, and notify the supplier immediately. Your independent record replaces the delivery note as your verification evidence until the supplier provides the correct paperwork.

Even with a thorough check at the dock, discrepancies arise. The next section covers what to do when the delivery does not match its delivery note.

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What to Do When a Delivery Does Not Match Its Delivery Note

Discrepancies between a delivery and its delivery note are not exceptional. They are a routine part of receiving operations, and how your team handles them determines whether a minor dock issue becomes a drawn-out invoice dispute. Below are the most common discrepancy types, with resolution steps for each.

Quantity Shortage

When fewer items arrive than the delivery note lists:

1. Annotate the delivery note with the actual quantity received next to each affected line item.
2. Record the shortage on the GRN so your internal records reflect what physically arrived, not what was promised.
3. Notify the supplier immediately, referencing the delivery note number and a clear description of the shortfall.
4. Alert the AP team to hold the corresponding invoice pending resolution, or to match against the received quantity rather than the invoiced quantity.

Excess Quantity

Consolidated shipments, early dispatch of back-ordered items, or simple picking errors can all result in more items arriving than the delivery note lists:

1. Record the actual quantity received on both the delivery note and the GRN.
2. Contact the supplier to confirm whether the extra items were intentional (for example, a future order shipped early) or a picking error.
3. Do not assume extra items are free. Until the supplier confirms otherwise, treat them as unordered goods that may need to be returned or invoiced separately.

Wrong Items Received

1. Do not incorporate wrong items into inventory. Segregate them in a designated holding area for return or collection.
2. Record the discrepancy on the delivery note and the GRN, detailing what was received versus what was expected.
3. Contact the supplier with the delivery note number, the PO reference, and a line-by-line comparison of expected versus actual items.

Damaged Goods

Speed matters here. Visual evidence captured at the point of unloading carries far more weight than a written description filed hours later.

1. Photograph the damage before moving items. Capture dents, tears, water marks, and broken seals from multiple angles.
2. Note the damage on the delivery note before signing. This written reservation protects your position if the supplier or carrier disputes the claim.
3. Record the damage on the GRN with specifics: which items, what type of damage, estimated extent.
4. Decide whether to accept or refuse. Some receivers refuse damaged items outright and send them back with the driver. Others accept the shipment and file a claim with the supplier or carrier. Your company's policy and the severity of the damage should guide this decision.

Missing Delivery Note

If no delivery note accompanies the shipment:

1. Create your own receiving record by preparing an ad hoc GRN. Count and inspect every item independently.
2. Contact the supplier and request a copy of the delivery note, referencing the PO number to help them locate the correct document.
3. Do not delay the unload. The absence of a delivery note does not mean the goods are wrong; it means your verification must be entirely self-generated.

Unsigned or Undated Delivery Note

If the delivery note was signed without a proper inspection and discrepancies surface afterward, your negotiating position is weaker. An unreserved signature may be treated by the supplier as acceptance of the shipment in full. Document the issue immediately, notify the supplier with all supporting details, but recognize that resolving the discrepancy will require more effort than if the problem had been flagged before signing.

The Downstream Impact on Accounts Payable

Every discrepancy at the dock creates a potential invoice exception. When the AP team performs three-way matching and the delivery evidence does not align with the invoice, that invoice gets flagged for investigation. The purpose of a delivery note in this context extends beyond the warehouse: it is the primary document AP relies on to confirm what was actually received.

Unresolved discrepancies delay supplier payments, strain commercial relationships, and add reconciliation workload that compounds over time. For a broader view of how vendor documentation feeds into the AP process, you can explore vendor statements in accounts payable and the role they play in keeping supplier accounts accurate.

Effective discrepancy resolution depends on receiving staff and AP sharing a common process for flagging and resolving exceptions, including agreed timelines for reporting, standard annotation formats, and a feedback loop so dock staff understand exactly how their documentation prevents payment errors.

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Key Takeaways for Receivers

A delivery note is a supplier-created document listing the items, quantities, and descriptions in a shipment. It is the receiver's primary tool for verifying what arrived before signing for acceptance. Standard fields include supplier and recipient details, a delivery note number, PO reference, item descriptions, quantities, and a signature block.

The delivery note is not the same as related shipping and financial documents. A packing slip details package contents, a bill of lading is a carrier contract, a goods received note (GRN) is a buyer-created receipt confirmation, and an invoice is a payment request. Each serves a different purpose in the procure-to-pay cycle, and the delivery note sits between the purchase order and the invoice. It is the goods receipt evidence that enables three-way matching: PO, delivery note, and invoice aligned before payment is approved.

The most important habit at the receiving dock is straightforward: inspect goods against the delivery note before signing. Annotate any discrepancies directly on the document. Every dock-level discrepancy that goes undocumented creates a potential invoice exception for the AP team, delays payment cycles, and weakens your leverage in supplier disputes.

Practical next steps you can take now:

• Use a goods checking checklist at the dock. Walk through the verification steps outlined earlier in this article for every delivery, every time. Consistency prevents the errors that ad-hoc receiving invites.
• Standardize how you annotate and report discrepancies. Establish a clear procedure so that procurement and AP receive timely, documented records of shortages, damages, or substitutions rather than verbal mentions days later.
• Create a GRN that feeds into three-way matching. Your receiving process should produce a formal goods received note tied to the delivery note and PO. Without this link, the AP team cannot verify invoices accurately.
• If you work in AP, coordinate with the receiving team. Timely, documented delivery note data is the foundation for invoice verification. Build a feedback loop so receiving staff understand how their annotations directly prevent payment errors.

For organizations handling high volumes of delivery documentation, tools that automate financial document processing can reduce the manual effort of capturing and matching delivery data against purchase orders and invoices. Automating these steps lets receiving and AP teams focus on resolving genuine discrepancies rather than re-keying data that already exists on paper.