A I refer it’s a document that is used in different commercial operations. Issued by a seller with the objective of certify the shipment of certain merchandise: when they arrive at their destination, the receiver must sign the original remittance and return it to the seller. The recipient, for his part, keeps a copy of the remittance.

The signature of the remittance, in general, is done once the recipient confirms that what they requested is being delivered. On the other hand, if the buyer notices that merchandise is missing or that some arrived damaged, he can reject the shipment and not sign the remittance or accept the shipment but detail the missing or damage What observations.

When the goods are delivered by a business of transport, the remittance is generated by triplicate. The seller delivers the goods and three remittances to the carrier. He takes the merchandise and the duplicate remittance to the buyer, returns the original to the seller and keeps the triplicate to prove that he fulfilled his part of providing the corresponding service.


A consignment allows to prove the shipment and receipt of a merchandise.

Importance of the remittance

The remittance is an important document for both parties, the buyer and the seller, since the first allows you to keep track of the products you receive while the second leaves a record of having delivered them, to avoid improper claims. Sometimes there is a third participant, the transport company, which also makes use of the remittance to record the fulfillment of its obligations.

Among the data that are usually included in a remittance, are the business name of the seller and the buyer with their respective addresses, tax identifications, etc .; the description of the goods that are delivered; the date; a consecutive number; the means used to ship the merchandise, such as freight; and the firms of those who deliver and receive products.

It is important to note that remittances do not usually have fiscal or accounting value, since information on values ​​is not included. The remittance, therefore, does not replace the invoice nor to receipt.


The mail service usually works with remittances.

Concept history

The original term to represent the concept of remittance is delivery note, which derives from the Spanish Arabic “albará”, a word that, for its part, comes from classical Arabic and whose original meanings are close to the notions of “proof” and “proof”. The signature of the remittance serves to leave constancy in a document of the tradition of the goods. In the field of Law, this word comes from the Latin word “traditio” and refers to the delivery of something to a person, whether physical or legal.

In addition to remittance, the delivery note can receive many other names, depending on the Spanish-speaking country in which it is referenced. In some cases it can even serve as a tax document, in the same way as the invoice. Let’s look at some of the regional names by which the delivery note is known: note referral or delivery; office Guide; Shipping; she drives; office; delivery support; packing list.

I send according to the country

As can be seen, the variety is certainly considerable. But the differences exceed the mere limits of nomenclature. For example, in Argentina and Chile it is a mandatory voucher when placing a certain merchandise in transit; however, only in Chile does it have value for tax purposes in the context of a sale.

Similarly, in some countries the registration of amounts is required, while in others it is sufficient to specify the quantities of each product delivered. In Peru, for its part, the remittance (there it is called referral guide) is usually used to move merchandise from the supplier’s building to those of its customers (this is mandatory, as provided by the State), or from a stock to another within the same company.