French Delivery Note Template (Bon de Livraison) 2026
Delivery note confirming receipt of goods, listing references, quantities, and date and signatures, and serving as evidence in case of dispute.
Is a delivery note legally required in France in 2026?
No French law requires a bon de livraison between businesses or with a private individual. The mandatory document is the invoice, governed by Article L441-9 of the Code de commerce and Article 289 of the CGI. That said, a signed delivery note is strongly advisable: it proves the goods were actually handed over, fixes the date of délivrance (physical delivery), and is decisive evidence if a dispute arises over missing items, damaged goods, or the timing of risk transfer.
Source: Service-public.fr — Invoice between professionals: mandatory information · updated 2026
About this form
The bon de livraison (BL — delivery note) travels with the goods and serves as proof that merchandise has been physically handed over to the buyer: it lists product references, quantities, the delivery date, and carries the signatures of both the driver and the recipient. No French law makes it mandatory — unlike the invoice, which is compulsory under Article L441-9 of the Code de commerce and Article 289 of the Code général des impôts (CGI). Despite this, the BL is strongly recommended in any B2B or B2C transaction: it establishes the precise moment of delivery (délivrance — physical handover), fixes the date from which the buyer bears the risks on the goods, and gives both parties a clear record to cross-reference against the purchase order (bon de commande) and the invoice. Keep every signed BL for at least ten years — it is your primary commercial and tax evidence in the event of a dispute over quantities or condition.
Worked example
A computer hardware distributor delivers 50 laptops to a corporate client on 12 March 2026. The BL lists each product reference and the quantity (50 units). On receipt, the client notices three damaged cartons and writes '3 cartons open — contents to be verified' directly on the BL before signing. That handwritten, dated reservation enables the client to pursue either the supplier or the carrier for the damage; without it, the goods would be deemed received in perfect condition and any claim would be nearly impossible to sustain.
How to fill out the form
- Complete the header: enter the supplier's and customer's full name and address, the exact delivery address, a unique BL number, the despatch date, and the related purchase order reference.
- List the goods line by line: for each item record the product description, article reference, and quantity delivered; note the total number of packages and, where relevant, the weight.
- Include a reservations box: leave a clearly labelled space where the recipient can write any anomaly — missing parcels, damaged packaging, or non-conforming items — before signing.
- Obtain dual signatures at the point of delivery: both the driver and the recipient must date and sign; the customer marks the goods as 'conforme' (as ordered) or writes precise handwritten reservations.
- File and reconcile: archive the signed BL, then cross-check quantities against the purchase order and invoice before approving the supplier payment; retain the document for ten years.
Good to know
- Without a written, signed reservation at the moment of delivery, the goods are legally presumed received in good condition — pursuing the supplier or carrier becomes extremely difficult afterwards.
- For carrier deliveries, BL reservations alone do not protect you: follow up with a registered letter within 3 days of receipt (Saturdays and Sundays count; public holidays do not) under Art. L133-3 Code de commerce, or your claim against the carrier is extinguished.
- If a retention-of-title clause (clause de réserve de propriété) applies, note it on both the BL and the invoice: ownership stays with the seller until full payment, protecting the vendor in the event of non-payment or insolvency proceedings.
Frequently asked questions
Is a delivery note legally required in France in 2026?
No French law requires a bon de livraison between businesses or with a private individual. The mandatory document is the invoice, governed by Article L441-9 of the Code de commerce and Article 289 of the CGI. That said, a signed delivery note is strongly advisable: it proves the goods were actually handed over, fixes the date of délivrance (physical delivery), and is decisive evidence if a dispute arises over missing items, damaged goods, or the timing of risk transfer.
What information should a French delivery note contain?
No statutory list of mandatory fields exists, but a well-drafted BL typically includes: full name and address of the supplier and the customer, a unique BL number and date, the related purchase order reference, itemised product descriptions with article references and quantities delivered, the delivery address, and a clearly labelled section for the recipient to record reservations (réserves), date and dual signatures — driver and customer.
How does a delivery note differ from a purchase order and an invoice?
The bon de commande (purchase order) captures the buyer's requirements before despatch — what was ordered. The bon de livraison records what was physically delivered. The invoice (facture) is the accounting and tax document that triggers payment and VAT obligations. Reconciling all three — order, delivery, invoice — is a standard accounts-payable control that protects both parties.
How should a recipient record reservations at the point of delivery?
Write specific, handwritten reservations directly on the BL at the moment of delivery — for example '2 parcels missing' or 'packaging torn, contents to be checked' — then date and sign. If the delivery is made by a carrier (transporteur), BL reservations alone are not enough: you must also send a formal registered letter (lettre recommandée) within three days of receipt, public holidays excluded but Saturdays and Sundays counted, as required by Article L133-3 of the Code de commerce. Miss this deadline and your claim against the carrier lapses.
When do ownership and risk transfer under French law?
Under Article 1196 of the Code civil, ownership transfers by agreement of the parties — often when the purchase order is accepted — unless a clause de réserve de propriété (retention-of-title clause) is included, in which case title stays with the seller until full payment. Risk generally follows ownership but can be tied to délivrance. The signed BL materialises the date of délivrance, from which the buyer assumes the risks on the goods.
How long must a delivery note be kept in France?
Retain the BL for at least ten years from the close of the financial year in which it was issued, in line with Article L123-22 of the Code de commerce — the same retention period that applies to all accounting documents. The signed BL supports the matching invoice during a tax audit (contrôle fiscal) and constitutes commercial evidence in any subsequent dispute over quantities or condition.
Official sources
Updated on 2026-06-27
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