Delivery note
A delivery note (pavadzīme), or goods delivery document, proves that goods were handed over and received and shows where they came from and who owns them (Accounting Act Art. 12). It must carry the requisites listed in para. 40 of Cabinet Regulation No. 877: consignor and consignee with registration numbers, the addresses of issue and receipt, the document name, date and number, the goods with unit and quantity, a description of the transaction and signatures.
Download the template
Filled-in example
Delivery note
No. PP-2026/118
Consignor
SIA “Paraugs”
Reg. No. 40000000001
Place of issue: Parauga iela 1, Rīga, LV-1001, Latvia
Consignee
SIA “Pasūtītājs”
Reg. No. 40000000002
Place of receipt: Klientu iela 2, Valmiera, LV-4201, Latvia
- Nature of transaction
- Supply (sale) of goods
- Value stated in
- Invoice No. PA-2026/043 of 25 September 2026
| No. | Description of goods | Code | Unit | Quantity |
|---|---|---|---|---|
| 1 | Office chair, black | KR-102 | pcs | 4 |
| 2 | Desk 140 × 70 cm | GA-140 | pcs | 2 |
| 3 | Lockable document cabinet | SK-080 | pcs | 1 |
| 4 | Monitor stand | ST-020 | pcs | 4 |
- Total, pcs
- 11
The goods were received in the quantities stated. The consignee records any difference in description, quantity or quality on this delivery note or in a separate report.
Goods released by
Jānis Bērziņš, board member, signature
Goods received by
Anna Kalniņa, board member, signature
The companies, numbers and accounts in the example are fictional.
Prices are optional on a delivery note. Without them, the books need a separate document from the consignor with unit prices and the value of the transaction, usually an invoice that states the delivery note’s number and date (Accounting Act Art. 12(2) and (3)). In this sample the delivery note refers to the invoice, so prices are not repeated.
The delivery note is prepared before the goods are handed over (Cabinet Regulation No. 877, para. 44). None is needed when a cash register receipt proves payment for the goods, or when the load travels under a transport document drawn up under the relevant laws or conventions (paras. 45 and 46). Another document, such as an invoice, can serve as the delivery note if it carries all the delivery note requisites (para. 43).
Required details
The table lists the requisites in para. 40 of Cabinet Regulation No. 877 and the rules on signatures. A company’s head may add fields, but none of these can be left out.
| Detail | Required | Legal basis |
|---|---|---|
| Consignor’s name and registration number (for an individual, name and personal code) | Required | Cabinet Regulation No. 877, para. 40.1 |
| Address the goods are issued from | Required | Cabinet Regulation No. 877, para. 40.2 |
| Name of the document type, e.g. “Delivery note” | Required | Cabinet Regulation No. 877, para. 40.3 |
| Document registration date | Required | Cabinet Regulation No. 877, para. 40.4 |
| Document registration number | Required | Cabinet Regulation No. 877, para. 40.5 |
| Consignee’s name and registration number (for an individual, name) and the address of receipt | Required | Cabinet Regulation No. 877, para. 40.6 |
| Name, unit and quantity of the goods | Required | Cabinet Regulation No. 877, para. 40.7 |
| Description of the transaction, e.g. a sale or a transfer between branches | Required | Cabinet Regulation No. 877, para. 40.8 |
| Reference to the document that states the value, e.g. a contract or invoice | If it applies | Cabinet Regulation No. 877, para. 40.9 |
| Consignor’s signature where the goods are issued | Required | Cabinet Regulation No. 877, paras. 40.10 and 41.1 |
| Consignee’s signature where the goods are received | Required | Cabinet Regulation No. 877, para. 41.2 |
| Actual details, if the goods received differ from those stated | If it applies | Cabinet Regulation No. 877, para. 48 |
How to fill it in
- Number and register the delivery note The consignor enters the delivery note in its register of issued documents on the day it is sent, in date order (Cabinet Regulation No. 877, para. 50). The register records the entry date and number, the note’s date and number, and the consignee (para. 52).
- Enter both parties and both addresses The consignor’s and consignee’s names and registration numbers, the address the goods leave from and the address where they are received. Take names and numbers from the Enterprise Register.
- List the goods Name, unit and quantity for each item. If you leave prices out, refer to the contract or invoice that has them, and put the delivery note’s number and date on that invoice.
- Describe the transaction In a few words: “supply (sale) of goods” to another company, or “transfer between branches” when goods move between your own premises.
- Sign on release and on receipt The consignor signs when the goods are released, the consignee when they are received (para. 41). If the goods differ from the note, the actual details go on the note or in a separate report (para. 48).
- Keep a copy with the register The consignee registers the note on the day of receipt, before selling the goods on (para. 50). The register and a copy of the note stay at each address of issue and receipt until the year-end stock count (para. 53).
Common mistakes
- The delivery note is written after the goods have been handed over, although it must exist before handover.
- The address of issue or receipt is missing, so the document does not show where the goods are.
- The note has no prices, but the invoice does not refer to the note’s number and date.
- The note was never entered in the register of issued or received delivery documents.
- A shortage or damage found on receipt is not written down anywhere.
- Only the consignor signed; the consignee’s signature is missing.
Issue the invoice for these goods in Fakts
Fakts does not issue delivery notes, but it prepares the invoice the note refers to, with a sequential number, correct VAT and the buyer’s details from the Enterprise Register. The account is free.
Create a free accountFrequently asked questions
Must a Latvian delivery note show prices?
No. Accounting Act Art. 12(2) allows a delivery note without unit prices or value. The consignor then prepares a separate document with the prices, usually an invoice, and states the delivery note’s number and date on it (Art. 12(3)).
Can an invoice double as the delivery note?
Yes, if the invoice carries every requisite in para. 40 of Cabinet Regulation No. 877, including the addresses of issue and receipt and both parties’ signatures (para. 43.2). In practice this is called a pavadzīme-rēķins.
When is no delivery note needed?
When a cash register receipt proves payment for the goods (Cabinet Regulation No. 877, para. 45), or when the load travels under a transport document drawn up under the relevant laws or international conventions (para. 46). Agricultural producers may skip it when issuing goods to their own branch or storage place (para. 47).
Can an electronic delivery note go unsigned?
Yes, if it is prepared electronically and the consignor and consignee have authorised it under their agreement on the delivery (Cabinet Regulation No. 877, para. 42). A paper copy need not then be kept with the register, as long as the document can be shown on screen and printed when needed (para. 53.1).
What if the goods received do not match the note?
The actual name, quantity or quality is written on the note itself as additional entries, or in another document set by the company’s head, such as a report (Cabinet Regulation No. 877, para. 48). The entry is made where the goods are received.
How many copies of a delivery note are needed?
The company’s head decides, taking the consignee’s instructions into account. One copy, together with the register, must stay at each address of issue and receipt until the year-end stock count (Cabinet Regulation No. 877, paras. 49 and 53).