Delivery note
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.
Functions and use of the referral guide
It has two different objectives:
It is issued, at least, in duplicate and containing a list of the objects or merchandise supplied; although it is general practice to do it in triplicate so that the carrier also has a record of the operation carried out. In countries where this document has accounting effects, there may also be a copy for the state tax control body.
It is not recorded in the accounting books, since remittances are generally issued without values.
From the details of the remittance guide you can generate other documents such as invoices, entry parts (delivery notes) to the warehouse.
Another functionality of the shipping guide is for inventory purposes since the merchandise supplied is subtracted from the available stock, and may remain, depending on the administrative operations of each company, as committed stock or simply subtracted from the total stock.
Requirements
Remittance guide requirements may change depending on each country's regulations and trade effects. Some of these requirements may be:
References
- [1] ↑ Diccionario de la Real Academia Española.
- [2] ↑ TCI (14 de junio de 2023). «Guía de Remisión Transportista y Remitente: Todo lo que debes saber». TCI. Consultado el 29 de septiembre de 2023. Texto « Facturación Electrónica » ignorado (ayuda).: https://www.tci.net.pe/guias-remision-transportista-remitente/
- [3] ↑ Alvarado, Marcos (26 de agosto de 2023). «¿Qué es la guía de remisión electrónica en México?». situam.org.mx. Consultado el 29 de septiembre de 2023.: https://situam.org.mx/prevencion/como-eliminar-guia-de-remision.html
- [4] ↑ «Normas formales y materiales» (pdf). Decreto Nº 597/98. Montevideo. 21 de setiembre de 1988, actualizado a noviembre de 2012. Consultado el 29 de octubre de 2013. «Artículo 55º.- Remitos.- Los remitos que utilicen los contribuyentes para acompañar el transporte de bienes, deberán contener los datos mencionados en los artículos precedentes de este decreto, excepto precios e impuestos.Artículo 58º.- Obligación de acompañar la documentación.- Todo bien transportado dentro del territorio nacional [...] deberá estar acompañado de la correspondiente factura o remito, o guía de propiedad en su caso.».: http://www.dgi.gub.uy/wdgi/afiledownload?2,4,1244,O,S,0,15123%3BS%3B14%3B115,
- [5] ↑ InforPyME, empresa uruguaya de software, usa la palabra albarán en la descripción de su producto para gestión de almacenes.: https://web.archive.org/web/20100620120212/http://www.inforpyme.com.uy/productos.html