What is the difference between an invoice and a delivery receipt?

A commercial invoice is a payment request from the seller, stating the commercial value of the goods, payment terms, and applicable VAT — it is required for customs clearance on cross-border shipments. A delivery receipt is signed by the buyer at the delivery address confirming that the goods were physically received. The invoice precedes delivery; the delivery receipt closes it. Both belong to the same transaction but address entirely different stages and are used by different parties.

Read more about this topic in our article

What Is a Delivery Receipt?