Delivery notes: retain only as accounting vouchers

Scope: what exactly applies

The delivery note is the borderline case that makes the rule visible. If the invoice contains everything that explains the entry — quantity, service, date — the delivery note is an accompanying document with no retention duty of its own. If, however, the invoice refers to it («delivery per note no. 4711»), it becomes part of the voucher: without it, the entry is no longer fully traceable. The same applies to partial deliveries, where only the delivery note shows which part of the invoice was fulfilled and when. When in doubt, keep it: the effort is minimal, the gap cannot be closed once an audit is under way.

When does the period start? An example

A document from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036 — the period runs from the end of the financial year, not from the document date.

In practice with bexio

In bexio, delivery notes are their own document type and can be generated from the order. For retention, what counts is that the note stays findable next to its invoice. quintio continuously mirrors the documents into your own Google Drive, filed by year and month — so invoice and delivery note still sit together in the same period years later.

Related retention periods

• Invoices 10 years — insofar as they substantiate an entry
• Contracts 10 years — insofar as they substantiate an entry
• Payment reminders 10 years — insofar as they substantiate an entry
• Receipts and cash-register slips 10 years as accounting vouchers
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

Do I have to keep delivery notes?

Only insofar as they substantiate an entry. If the invoice refers to the note, or the proof of performance only follows from it, it must be kept for ten years.

What if the invoice already contains everything?

Then the delivery note is an accompanying document with no duty of its own. The obligation arises not from the document type but from its role for the entry.

Does this apply to digital delivery notes too?

Yes. Paper or PDF makes no difference to the obligation — electronic retention is permitted under the GeBüV.