In this article
A supplier delivers 10 cartons of paper reams, 2 of which are wet, and only 3 boxes of pens instead of 5. Two weeks later, their invoice arrives for the full order. If you noted nothing at delivery, you end up arguing from memory, with no paperwork, against someone holding a delivery note signed "no reservations".
The problem is not bad faith: it is the lack of a record of what was actually received. This article puts the three documents back in their place, explains the three-way match before paying, and shows how to handle partial deliveries, refusals and disputes.
Disclaimer: this article is a practical guide, not legal advice. For a significant dispute, consult your legal adviser or chartered accountant.
1. Three documents, three authors
| Document | Issued by | Role |
|---|---|---|
| Purchase order (PO) | The buyer | Sets out what you are asking for: items, quantities, prices, lead time |
| Delivery note (DN) | The supplier (seller) | Travels with the goods: what the supplier says it delivered |
| Goods received note (GRN) | The buyer, internally | Records what you actually received, accepted or refused |
The point that causes confusion: the DN is the supplier's document, the GRN is yours. The DN says "I delivered 10 cartons"; the GRN says "I accepted 8 and refused 2 because the packaging was wet". The two can legitimately differ, which is precisely why the GRN exists. The PO is covered in our purchase order guide.
The GRN is an internal document: no general obligation requires you to keep it under that name. It is good management practice, especially once you buy regularly or in significant amounts.
2. The three-way match before paying
Before settling a supplier invoice, compare three documents:
- Order: what did I ask for, at what price?
- Receipt: what did I actually receive and accept?
- Invoice: what am I being asked to pay?
The rule is simple: you pay for what was ordered AND received, at the agreed price. Three discrepancies come up again and again:
- quantity invoiced higher than quantity received (a partial delivery invoiced in full);
- goods refused but invoiced;
- price or VAT rate different from the purchase order.
Worked example. Order: 10 cartons of reams at 180 DH excl. VAT and 5 boxes of pens at 90 DH excl. VAT, i.e. 2,250 DH excl. VAT. Received: 8 cartons and 3 boxes. Value actually received: 8 × 180 + 3 × 90 = 1,710 DH excl. VAT. If the invoice asks for 2,250 DH excl. VAT, the difference of 540 DH excl. VAT (before VAT) deserves a discussion before payment, not after. See also our guide on paying suppliers.
3. Partial delivery, refusal, damaged goods
Partial delivery
Is the supplier delivering in two instalments? At each visit, note what arrived and what remains to be received. An order is only "closed" when received + refused = ordered.
Refusal and reservations
At the moment of delivery, on the spot:
- Check quantity, reference and condition before signing.
- If something is wrong, write it on the delivery note of the carrier or supplier ("2 cartons wet, refused", "3 boxes instead of 5"): these are your reservations. Signing without any remark amounts to acknowledging a compliant delivery, which weakens your position afterwards.
- Photograph the damaged goods and the packaging.
- Write to the supplier the same day (e-mail or WhatsApp), stating the precise reason. Deadlines to challenge a transport or goods may be set by law, by contract or by the general terms of sale: check them, and do not let them slip.
Distinguish clearly between three cases: refusal (the goods go back, you do not pay for them), acceptance with reservations (you keep them but dispute), and replacement (the supplier must deliver again, which is the subject of a new written commitment).
4. Effects on stock and on the expense
- Stock: only accepted quantities enter stock. Refused goods are not yours. If you counted them, your stock would be wrong from day one.
- Expense: the purchase cost must match what you really owe. Recording the supplier invoice without checking it against the receipt risks paying, and recording, items never received.
- Payment: until the dispute is settled, pay only the undisputed part, saying so in writing, or ask the supplier for a credit note.
5. What evidence should you keep?
For each significant purchase, keep the complete file:
- the purchase order (ideally accepted by the supplier);
- the signed delivery note, with any reservations;
- your goods received note (quantities received, refused, reasons);
- photos of damaged goods;
- exchanges with the supplier (e-mails, WhatsApp);
- the invoice and proof of payment.
Value of these documents. In commercial matters, evidence is in principle free (article 334 of the Commercial Code), except where the law or the contract requires a written document. A signed delivery note, photos and e-mails can therefore be produced before a judge, who assesses their weight. That does not give them automatic force: a DN signed without reservations will count against you. Check the retention period that applies to your situation with your chartered accountant (see invoice archiving).
In practice with Billora
Billora follows this circuit starting from the purchase order:
- On a purchase order, two buttons: "Tout reçu" (everything arrived in good condition) and "Réceptionner" (partial delivery or refusal). The "Réceptionner" button depends on your subscription; "Tout reçu" remains available.
- In "Réceptionner", you enter per line the quantity received and the quantity refused. For a refused quantity the reason is mandatory, and Billora will not let you enter more than what remains to be received.
- A numbered goods received note (for example BR-2026-0001) is created for each delivery, with a PDF that includes a "receiver's signature" line and an attachments block for the signed delivery note or photos.
- The purchase order moves to "Partiel" then "Reçu" when received + refused = ordered.
- Only received quantities enter stock (products tracked in stock).
- On the first receipt, Billora can create the linked expense, with "En attente" status. Note: its amount is that of the purchase order (incl. VAT), not of the delivery. It is up to you to adjust it if the delivery is partial, before paying.
- A receipt made by mistake can be cancelled (the stock is withdrawn, unless it has already been used).
On the sales side, Billora also generates a delivery note (DN) as a PDF from one of your invoices, for your own customers.
The step-by-step guide is in the help article Record a supplier delivery with a goods received note.
Frequently asked questions
Is the goods received note mandatory?
Not under that name: it is an internal document of good management. However, being able to show what you received is valuable in case of disagreement.
What is the difference between a delivery note and a goods received note?
The delivery note is drawn up by the supplier and describes what it claims to have delivered. The goods received note is drawn up by you and describes what you actually accepted or refused.
Can I refuse an entire delivery?
Yes, if it does not comply with the order. State the reason on the delivery note, confirm in writing the same day, and do not pay for what is refused. Check your contract or the supplier's terms for the procedure and deadlines.
The supplier delivers in two instalments: what should I do?
Make one goods received note per delivery. The purchase order stays "Partiel" until everything is received or refused.
Can a DN signed without reservations be challenged?
It remains possible to challenge it, but your signature without any remark weakens your position. Hence the value of noting your reservations on the spot.
Should I pay an invoice for an incomplete delivery?
Pay what is due for what was received, report the discrepancy in writing, and request a credit note or delivery of the balance.
Official sources
- Commercial Code (consolidated version), Ministry of Justice: article 334 on evidence in commercial matters
- General Secretariat of the Government, Bulletin officiel
- Directorate General of Taxes
Last updated: October 2026. This article is for information only and does not replace the advice of a chartered accountant or legal adviser.