The efficient management of documents is crucial for companies of all sizes. Delivery notes, which often serve as a link between suppliers and customers, play a central role in this regard. But how long should companies retain these important documents? Often, accounting staff are confronted with these questions. This article clarifies the key facts surrounding the storage period for delivery notes.
1. Why are delivery notes important?
Delivery notes are not just simple papers documenting the shipment of goods. They are an essential part of a company’s logistics and accounting process. However, there is no legal requirement for companies to create delivery notes. Nevertheless, almost every industrial company uses the delivery note as a shipping document.
The following functions are performed by delivery notes in industrial commerce:
- Proof of proper delivery of goods
- Information basis about the scope and nature of the received goods
- Control document for the quantity, type, and quality of the delivered goods
2. How long should delivery notes be retained?
In many countries, there are clear legal requirements for the retention of business documents, including delivery notes. These requirements vary depending on jurisdiction and industry. In Germany, since January 1, 2017, there has been a rule in the Second Act to Relieve Administrative Burden (BEG II), which simplifies the storage period for delivery notes. As a result, the Tax Code (AO) regarding the archival period of delivery notes has changed. Delivery notes may be disposed of once the corresponding invoice has been received by the recipient. However, this is only if the delivery note does not serve as a receipt. In this case, the storage period for delivery notes does not apply.
Which companies benefit from the legal simplifications?
Mainly, companies that determine their profit using a simplified income-surplus calculation benefit from this simplification. In this case, the payment of an incoming invoice represents an operating expense and the receipt of payment for an outgoing invoice represents income. Therefore, the delivery note does not serve as a receipt and can be destroyed.
Storage Period for Delivery Notes
The storage periods for delivery notes are not uniform but depend on various factors. However, especially for industrial companies that prepare financial statements, delivery notes should generally be retained.
When the delivery note constitutes a commercial or business letter: 6 years
Delivery notes are considered commercial or business letters and must be retained for six years if they document correspondence within the scope of a business transaction (preparation, execution, reversal). For example, if the delivery note is used as a shipping document, bill of lading, or packing list, it constitutes a commercial letter.
When the delivery note is considered part of an invoice document or serves as a booking receipt: 10 years
Once the delivery note has been manually annotated or provided with an accounting entry note, it is considered a booking receipt and is relevant for taxation. Similarly, if agreements regarding discounts or other booking-relevant details are noted on the delivery note during a telephone conversation in an industrial company. It can then be used as supplementary evidence during a tax audit if the invoice is incomplete in parts. The tax authorities must be able to clearly trace all financial transactions and business transactions of an industrial company. In this case, the delivery note becomes an integral part of the invoice and must be retained for 10 years.
How to determine if a delivery note is a booking-relevant receipt:
- Check if all relevant information from the delivery note is already included on the invoice. If the invoice contains all the information from the delivery note, it does not constitute a booking receipt.
- Note if the delivery note was issued before January 01, 2017, in which case it must be retained.
- Check if the delivery note contains booking entries or accounting annotations.
- Examine if the delivery note contains important booking-relevant details or telephone agreements.
- Clarify if the delivery note is considered a commercial letter.
3. How is the storage period for delivery notes calculated?
The storage period for delivery notes does not begin, as many might assume, on the day of the delivery note’s creation, but rather at the end of the calendar year. This means that a delivery note created in March 2025 would start the storage period on January 01, 2025.
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4. Shortening the Storage Period for Delivery Notes – Digitising, Processing, and Archiving Delivery Notes
The storage of delivery notes is not only a legal obligation but also offers practical advantages. In today’s digital era, however, delivery notes no longer need to be stored in paper form. In a well-organised archive, companies can access information more quickly, which can shorten the processing time for inquiries, complaints, or accounting audits. The introduction of a Document Management System (DMS) enables companies to optimise their archiving. Through digitisation, delivery notes can be stored in electronic form and archived in a tamper-proof manner. This opens up the possibility of disposing of cumbersome paper documents before the end of the storage period, while also saving time and resources. Digitisation thus offers a contemporary way to optimise the management of delivery notes while adapting to the requirements of the modern business world.
Benefits of Digitising Delivery Notes:
- Efficient Management through a DMS
- Automated Archiving
- Tamper-Proof Storage
- Early Destruction of Paper Documents