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Differences between invoice, quote, receipt and delivery note

These four documents often get confused because they appear at different points in the same commercial transaction. Here's the key difference for each one and when to use it.

Quote: before starting

Given before the work is carried out. It's a proposal of price and terms that the client can accept or reject. It has no tax value. More in what is a quote.

Delivery note: at the moment of delivery

Accompanies the goods when they are delivered. It confirms what was received and in what quantity, but doesn't include prices or have tax validity on its own. More in what is a delivery note.

Invoice: after the service or sale

Issued after (or at the time of) delivering the service or product. It's the only one of the four with tax value: it's declared to the tax authorities and used to justify income and expenses. More in what is an invoice.

Receipt: when payment is collected

Confirms that a payment has been made, whether the full invoice amount or a partial payment. It doesn't replace the invoice if the transaction needs to be declared. More in what is a receipt.

Summary of the process

In a typical transaction, the order is: quote (price agreed) → delivery note (goods delivered) → invoice (sale documented for tax purposes) → receipt (payment confirmed). Not every transaction needs all four documents, but knowing the difference avoids mistakes.

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