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.

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.

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.

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

Digitising delivery notes offers numerous advantages that streamline operations and enhance efficiency. Here are some key benefits:

1. Efficient Management through a DMS: Implementing a Document Management System (DMS) allows for seamless organization and retrieval of delivery notes. This system reduces the time spent on manual searches and ensures that documents are easily accessible when needed.
2. Automated Archiving: Digital delivery notes can be automatically archived, eliminating the need for manual filing. This automation not only saves time but also reduces the risk of human error, ensuring that all documents are stored correctly and can be retrieved effortlessly.
3. Tamper-Proof Storage: Digital storage solutions offer enhanced security features that protect delivery notes from tampering. With encryption and secure access controls, the integrity of the documents is maintained, providing peace of mind that the information remains unaltered and authentic.
4. Early Destruction of Paper Documents: Once delivery notes are digitised, the physical copies can be destroyed early, freeing up valuable storage space. This practice not only reduces clutter but also minimizes the risk of losing important documents due to physical damage or misplacement.

By digitising delivery notes, businesses can achieve greater efficiency, security, and organization, ultimately leading to improved operational performance.