Delivery Document
Introduction
The delivery note (word from the Hispanic Arabic albará and this from the classical Arabic barā'ah, "the proof" or "the justification")[1] or remittance guide (in Latin America) is a commercial document[2] that certifies the transfer and delivery of an order.[3] The recipient of the merchandise must sign it to certify that they have received it correctly. Within the sale, the delivery note serves as documentary evidence of the delivery or traditio of the goods.
Names in Spanish-speaking countries
In some Latin American countries it is known as remission guide, and it may have value for tax (fiscal) purposes just like the invoice.
• - In Argentina, it is equivalent to a remito, a mandatory receipt that accompanies the merchandise in transit, and documents its delivery to the recipient and has no value for tax purposes.
• - In Bolivia remission note or delivery note is used.
• - In Chile it is called dispatch guide. It is mandatory for goods in transit and has tax effects when it constitutes a sale.
• - In Costa Rica it is known as delivery note; but it lacks the fiscal value of an invoice.
• - In Cuba it is called office.
• - In Ecuador it is called remission guide or delivery note. It is not valid for tax purposes.
• - In Guatemala it is called delivery note or shipping. It is not valid for tax purposes.
• - In Spain it is equivalent to delivery support. It is not valid for tax purposes.
• - In Honduras it is known as "Proof of Delivery".
• - In Mexico and Colombia it is known as remission note; It can include quantities and amounts, if the client requires it. It is not valid for tax purposes. Basically, in Colombia and Andean nations it refers to the document used as Proof of Delivery No. or tracking to track departure and arrival, if it was received or is en route.
• - In Panama it is equivalent to a or , the latter used in the Free Zone. They are not valid for tax purposes.