There are many documents that companies typically manage. The delivery note—known as “albarán” in Spanish—is largely unknown but is one of the key components of logistics. For Spanish businesses, this important document provides proof of commercial transactions, offers legal protection, and facilitates accounting processes.

Unlike invoices—that also confirm transaction completion—delivery notes are not valid for tax purposes. Even so, they must meet certain requirements, depending on their function. Therefore, it is important for businesses to know how they are issued and delivered in Spain and their legal implications.

In this article, we explain delivery notes, including why businesses use them and how to manage them properly.

What’s in this article?

• What are delivery notes?
  
• Why do businesses use delivery notes?
  
• Main types of delivery notes in Spain
  
• Differences between delivery notes and invoices
  

What are delivery notes?

Delivery notes are business documents issued as proof of sales. They confirm that customers are satisfied with deliveries. They also record transaction information, such as the transaction date and descriptions of each product or service purchased.

The scope of delivery notes is limited to companies’ commercial and operational activities because they are not valid for tax purposes. Therefore, the Spanish Tax Agency (AEAT) does not accept them as proof when fulfilling tax obligations, such as filing quarterly VAT returns. To validate transactions for tax purposes, invoices are necessary.

Why do businesses use delivery notes?

For practical purposes, delivery notes are used as auxiliary documents to facilitate the internal management of logistics and commercial transactions. They are especially important in industries such as construction and transport. Below, we explain the main functions of delivery notes for Spanish companies.

Delivery control

When a recipient signs a delivery note, they confirm receipt of the purchased goods and their satisfaction with the delivery. The delivery note facilitates delivery tracking and serves as legally valid proof in case of subsequent claims.

The use of delivery notes is important for both physical and online sales. For example, with cash on delivery (COD) payments, signed delivery notes are key documents confirming receipt of goods.

If your company operates both in person and online, it is important to integrate online and in-person payments. With Stripe Payments—an integrated, global payment solution that helps you accept omnichannel payments—this process is simple. In addition, Stripe Terminal integrates natively with Payments to process in-person transactions from anywhere using bankless card terminals and Android or iPhone mobile devices with Tap to Pay.

Proof for legal disputes

Although delivery notes are not valid for tax purposes, they are accepted as proof of delivery in legal disputes. For example, if a customer claims that they did not receive goods or services but there is a signed delivery note, the company can prove that it fulfilled its part of the contract.

Invoice preparation

To provide proof of transactions for tax purposes, companies can consolidate the content of delivery notes into invoices. This is especially common when preparing certain types of invoices, such as summary invoices. This process is simpler with some types of delivery notes (e.g., priced delivery notes) because they include the financial details of the transactions.

To further simplify this process, you can use invoicing tools found in the Stripe App Marketplace. For example, Billit is a pioneering electronic invoicing platform that lets you link your business bank account and simplify invoice reconciliation. On the other hand, Invopop has specific functions for compliance with Spanish regulations, such as full integration with the Verifiable Invoice Issuance System (VERI*FACTU).

Stock control

By recording information about units sold, delivery notes can help control the availability of goods in warehouses. In turn, this can help reduce order discrepancies.

For example, it is common for online stores to show some items as available when they are actually out of stock. This can create problems when managing orders, such as having to issue partial refunds if customers buy out-of-stock products and available products. Delivery notes can help solve this problem by keeping records of products that leave the warehouse.

Main types of delivery notes in Spain

Delivery notes generally have a particular structure and include the same information, such as the delivery date and descriptions of each product or service. However, there are variations for different industries and transactions. Here are the types of delivery notes most commonly used in Spain:

• Standard delivery notes
  The standard delivery note includes the delivery date and form of delivery. It serves as proof that the customer received the products or that the company provided the services, as long as it is signed by the customer.
  
• Priced delivery notes
  These delivery notes include the unit value of each product or service and the total amount paid by the customer. Although delivery notes are not valid for fulfilling tax obligations, priced delivery notes simplify and facilitate the process of creating invoices in Spain and declaring them on Form 303.
  
• Unpriced delivery notes
  These include information about goods and services, except for financial details. Businesses typically give this kind of delivery note to customers along with invoices.
  
• Dispatch notes
  This note records the number of units of an item leaving the warehouse and the destination of the shipment. Dispatch notes have become more common as the logistics sector grows. According to the Industrial and Logistics Trends 2025 report, payments for logistics facilities in Spain recorded a year-on-year increase of 23%.
  
• Transfer notes
  These record the transport of goods from one warehouse to another. They are useful for large companies that often carry out internal transfers for various reasons.
  
• Return notes
  This note type includes details about the goods being returned, such as the units, date of return, and reason. They are important for the logistics involved in purchase returns in Spain.
  
• Sample delivery notes
  These list products that are delivered as free samples and the reason why there is no associated payment (e.g., for promotional purposes).
  
• Subcontracting notes
  This note includes services performed by a subcontractor, date of service, and agreed-upon conditions for the service.
  
• Professional service notes
  These provide information relating to professional services (e.g., repairs or furniture assemblies) and record information such as materials used and time spent to provide the service.
  

Differences between delivery notes and invoices

Both delivery notes and invoices document commercial transactions. Although their main function is the same, they have some key differences.

Regulations

Delivery notes are not governed by tax regulations. In contrast, obligations relating to invoices are governed by several laws, such as the Create and Grow (Crea y Crece) Law. This law introduced mandatory electronic invoicing requirements for companies and self-employed professionals.

Validity for tax purposes

Delivery notes are not valid for tax purposes, so they cannot be used to provide proof of revenue or expenses to the AEAT. Ultimately, their use is limited to the commercial sector. On the contrary, invoices are valid for legal and tax purposes as proof of transactions.

Content

Although there are several types of delivery notes that contain different information, there is no law that requires certain information to be included. However, the information that must be included on an invoice for it to be valid is stipulated by law. In certain cases, the content requirements are less strict, such as with simplified invoices.

When is it mandatory to provide delivery notes or invoices?

Issuing delivery notes is not mandatory for commercial transactions. However, invoices must be issued to provide proof of each sale.

Under certain circumstances, the obligation to deliver an invoice can be fulfilled via a simplified invoice instead of a regular one. In these cases, delivery notes are preliminary documents to provide proof of delivery of the goods purchased.

Here is an example: A customer makes a purchase on an ecommerce site for €350 and chooses to pay COD. The business ships the products, and a transport company delivers them two days later. The delivery includes a delivery note that the customer must sign to acknowledge receipt of the goods. Once payment is confirmed, the company immediately issues and sends a simplified invoice to the customer.

FAQs about delivery notes