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Is a waybill (delivery note) an e-invoice?

Short answer

No. The Ministry of Finance explains that a waybill (pavadzīme) is not an e-invoice, so it must be prepared separately. An e-invoice is a document for payment, while a waybill accompanies the movement of goods. Both can be generated automatically from one system, so the data doesn’t have to be entered twice.

The difference

  • An e-invoice — a document for payment, in a structured format according to EN 16931.
  • A waybill — a document that accompanies the movement of goods and confirms delivery.

Switching to e-invoices doesn’t mean waybills can be dropped — they still have to be prepared according to their own requirements.

VAT invoices and e-invoices

According to the Ministry of Finance, a VAT invoice can be issued separately or included in the e-invoice.

How not to do the work twice

If orders, invoices and waybills are created in one system, both documents can be generated automatically from the same data: order → waybill for delivery → e-invoice for payment. See how to automate order processing.

Sources

  1. 1. Ministry of Finance of Latvia: Structured electronic invoice (in Latvian)
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