Pavadzīme (delivery note)

A pavadzīme is the everyday name for a goods delivery document, which proves that goods were delivered and received and shows where they came from and whom they belong to at the points of dispatch and receipt. Section 12 of the Accounting Law defines it.

The Accounting Law and Cabinet Regulation No. 877 no longer use the word "pavadzīme"; they speak of a goods delivery document (preču piegādes dokuments). It must show the sender and recipient with registration numbers, the dispatch address, the document name, date and number, the goods, unit and quantity, a description of the transaction and a signature, unless the parties agreed on electronic confirmation.

Price and value are optional on a delivery document. Where they are missing, booking the transaction needs a separate source document, such as an invoice that quotes the delivery document's number and date. The document is prepared before the goods are handed over, and both parties record it in their register.

No delivery document is needed where a till receipt proves payment, or where the goods travel under an international or domestic transport document. Breaking the rules on preparing or registering it can bring a warning or a fine of up to 86 fine units.