The delivery note is a document of commodity accounting that records:
- exit of goods from the warehouse (warehouse) of the seller (trader), as well as
- financial indebtedness of the buyer.
The delivery note is created when the customer’s order is executed. Along with the goods sent to the buyer, the trader must also deliver a delivery note, which is made in three copies, for
- Merchant warehouse
- Merchant Accounting Service.
The store uses computer programs to create a delivery note and automatically update the documents that the delivery note affects or should be displayed. The delivery note is displayed at the seller in the Book of records of turnover and services (KEPU) on the discharge side.
The quantity reduces the number of goods in stock on the delivery note in the stock list. The warehouse card (goods card) shows the changes that apply to each item on the delivery note.
An internal delivery note is also a goods accounting document used to transfer goods between business units (warehouses) of the same legal entity. When moving goods between business units, in addition to the internal delivery note, an internal calculation is made.
The internal delivery note is made for the business unit from which the goods are shipped, and the internal analysis for the business unit to which the goods are received.
– The date on the delivery note – the trader should create a delivery note when the goods leave for the buyer because that is when the goods leave the merchant’s warehouse. In this regard, the date on the delivery note is when the goods left the trader’s warehouse and the date of turnover.
– Creating several delivery notes in one day (with one date on the documents) and then using them in the next period for deliveries in the coming days in certain cities in Serbia is not following regulations.
– Facilities at the same address – if the facilities (warehouses) from which the goods are delivered are located at the same address, the trader can make one delivery note. However, if the facilities are at different addresses, the trader is obliged to make delivery notes for the facilities from which the goods are delivered.
– Invoice – delivery note – invoice is an accounting document, relevant for mutual relations of the contracting parties (date of invoice issuance is the date of transaction, deadline for invoice payment is calculated from the date of invoice issuance, the moment of invoice generation generates tax liabilities – VAT, etc.). If the data on the sale price and the amount to be paid is entered in the delivery note (they do not have to be entered), a double document is created: invoice-delivery note.
According to the provisions of Article 29 of the Law on Trade, the trader shall possess the documents on manufacturing, procurement and sales of goods, particularly including data on the business name, address, TIN and registration number or the farm number (FN), i.e. number from the relevant register of the manufacturer or supplier; number and date of the issuance of the document; name, measuring unit and quantity of goods; supply price of the goods; charge for own goods; sales price of goods.
Goods in transit must be accompanied by the documents that are directly related to its transportation that mainly include: number and date of the document, business name, address, TIN and registration number or the farm number (FN), i.e. the number from the relevant register of the supplier, recipient and transporter (if any), place and address of the facility wherefrom the supply is made and whereto the delivery is made, first name, family name and signature of responsible persons at the supplier and transporter, the name and quantity of goods.
The trader shall also possess the documents confirming the fulfilment of requirements regarding the properties of goods when special regulations prescribe this.
The documents accompanying the goods must be original ones or copies and the documents may be in the shape of the electronic document.
Law on Transport in Road Traffic (“Official Gazette of RS”, No. 46/95, 66/2001, 61/2005, 91/2005, 62/2006, 31/2011 and 68/2015 – other laws) in Article 39, paragraph 5 stipulates that in a cargo motor vehicle, which transports goods for own needs, there must be a document (delivery note, etc.) from which the owner and type of things being transported can be determined.
Records of goods turnover
The trader shall maintain records on turnover of goods based on the documents from Article 29 of the Law on trade.
The trade records performed in the point-of-sale shall be kept for each point-of-sale separately. Trader shall make available the records at the point of sale.
Records of itinerant trading and trade using vending machines In portable sales facilities (stalls, counters, vending machines and similar means and equipment) shall be kept on the level of the entire trade of such traders on the market of the Republic of Serbia. Trader shall make available the records on the location reported to the ministry competent for trade.
For distance, trading records shall be kept on the level of the entire distance trade of such trader on the market of the Republic of Serbia or separately for individual organization units in line with the previously adopted decision of the trader. Trader shall make available the records on the location reported to the ministry competent for trade.
Rulebook on records of turnover (“Official Gazette of RS”, No. 99/2015 and 44/2018 – other law), which was adopted based on the Law on Conditions for Conducting Trade in Goods, Performing Services in Trade in Goods and Inspection Supervision (”Official Gazette of RS”, No. 39/96, 20/97, 46/98, 34/2001 – other law, 80/2002 – other law and 101/2005 – other law) it is prescribed that the records of turnover shall maintain legal entities and entrepreneurs who perform:
- retail trade
- wholesale trade and business books are not kept according to the principle of double-entry bookkeeping
- commission services
- purchase of agricultural products and domestic animals at the place of purchase,
on the KEP form, which is printed with this rulebook, forms an integral part.
Recording in the Book of records of goods turnover is done based on authentic documents (invoice, customs document, delivery note, delivery note, invoice – delivery note, internal transfer note, receipt, a daily report of the cash register, i.e. fiscal record, minutes, inventory list, reverse, purchase a copy, certificate, etc.).
In addition to the documents mentioned above, the trader-commissioner also records the Book of Records based on Forms PKR, PKR-1, KRI and KRI-1.
The document accompanying the goods and based on which the records are kept in the original or copy, or written or electronic form and must contain the following information: number and date of the document, business name, address and name of supplier, consignee and carrier (if any), place and address of the object from which it is delivered, name, surname and signature of the responsible persons of the supplier, consignee and carrier, name of the goods and quantity, unit price and value of the goods.
The Book of records is kept in writing, manually or electronically, enabling insight and control of traffic. When the Book of records of goods turnover is maintained electronically, data is printed at their request to make the records available to the competent control authorities.
Delivery note in electronic form
An electronic document is a set of data composed of letters, numbers, symbols, graphics, audio and video materials in electronic form. An electronic document is any document that was initially created using information technology.
An original electronic document is created in electronic form using information technology (for example, in Word).
An electronic document does not have to be an original electronic document.
For example, an electronic document may be made by digitizing (scanning) a paper document. Then the digitized copy of the paper document is considered a copy if not certified following the provisions of the Law on Electronic Document, Electronic Identification and Trust Services in Electronic Business (Official Gazette of RS “, No. 94/2017 and 52/2021).
A qualified electronic signature has the same legal effect as a personal signature, prescribed by Article 50, paragraph 2 of the Law on Electronic Document, Electronic Identification and Trust Services in Electronic Business. (“Official Gazette of RS”, No. 94/2017 and 52/2021).
Following Article 29, paragraph 5) of the Law on Trade, documents on production, procurement, and sale may be electronic. Accordingly, the delivery note may be in electronic form.
– Delivery note on electronic data processing device – the consignee and the carrier may have an electronic document on the appropriate electronic data processing device, provided that such electronic document is an authentic document on delivery of goods if it contains the prescribed data.
– Dispatch note on the mobile phone – The Ministry of Trade, Tourism and Telecommunications has no official opinion. 011-00-00366/2021-03 from 19.8.2021. year, according to which a person engaged with a business entity, can document the existence and content of the delivery note of the goods it transports to the market inspection via its mobile phone if it is made following the Law on Electronic Document, Electronic Identification and Trust Services in Electronic Business. The stated official opinion refers to all documents in the electronic form to which Article 29 of the Law on Trade.
– Signature image – the invoice-dispatcher or the consignment note cannot be considered an electronic signature. The image of the signature on the invoices can be subsumed under the “identification mark”, which is sufficient for the invoice. Still, the delivery note requires a signature following Article 12 of the Rulebook on turnover records (“Official Gazette of RS”, No. 99/2015 and 44 / 2018 – other law).
– Biometric signature – The signature on the screen of an electronic device (biometric signature) is considered an electronic signature but not qualified, which has the same strength as a handwritten signature. Interpretation of Article 12 of the Rulebook on turnover records concludes that a handwritten signature is required for the delivery note. It is legally most certain that the delivery note is signed in electronic form with a qualified electronic signature.