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.

In some Latin American countries it is known as remission guide, and it may have value for tax (fiscal) purposes just like the invoice.

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.

Remittance guide requirements may change depending on each country's regulations and trade effects. Some of these requirements may be: