Is a delivery note the same as a commercial invoice?

A delivery note and a commercial invoice are different documents. The delivery note lists goods dispatched without prices and is used by the recipient to verify delivery contents on arrival. The commercial invoice states the commercial value of the goods, payment terms, and VAT — it is required for customs clearance at EU external borders and for payment processing. Both travel with the same cross-border shipment but serve entirely different functions for different parties.

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What Is a Delivery Note?