A delivery note proves the handover, not the invoice
A delivery note says what was handed over. The recipient can sign it. The invoice that documents the operation is a different document.
Handover and signature, not a VAT amount
The delivery note lists the goods or the work handed over, and the date. The recipient’s signature records that between the two sides. It does not give the note an invoice number, and it does not turn it into the line that enters modelo 303. The operation’s VAT is documented on the invoice.
Delivery note and invoice stay separate
Factura Fácil issues the delivery note, with the recipient’s signature, on the web, iOS, and Android. The invoice is created separately, when the operation should be documented. The delivery note is not the VeriFactu record. If the customer needs an invoice, the step is to issue the invoice.
- The delivery note proves the handover.
- A signature does not turn it into an invoice.
- Modelo 303 is fed by invoices, not by delivery notes.
Common questions
Can I be paid against the delivery note?
It can be the handover record you agreed. The VAT document is still the invoice.
Can I use a delivery note with no signature?
The app can collect a signature. Signed or not, the delivery note is still not the invoice.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.