# How long must businesses keep delivery notes? Retention periods explained [Delivery note](https://www.ionos.co.uk/digitalguide/startup/grow-your-business/creating-a-delivery-note-what-is-a-delivery-note/) retention periods in the UK depend on the role a document plays within a business. Unlike [invoices](https://www.ionos.co.uk/digitalguide/startup/grow-your-business/creating-an-invoice-tips-for-businesses/), delivery notes do not generally have a separate retention period of their own. Instead, they may form part of the **supporting business records** needed to verify transactions, accounting entries, tax returns or [VAT](https://www.ionos.co.uk/digitalguide/startup/grow-your-business/value-added-tax-vat/) records. ### Key Takeaways The retention period for delivery notes in the UK depends on the role a document plays within a business: - Delivery notes do not generally have a retention period of their own, but may form part of the supporting business records - Limited companies: generally six years from the end of the last company financial year the records relate to - Sole traders: at least five years after the 31 January submission deadline for the relevant tax year - Digital delivery notes: the same periods generally apply; what matters is that the electronic document remains an adequate and accessible business record - AI-based systems can help classify and archive delivery notes There is no universal statutory retention period that applies specifically to every commercial delivery note. ## How long do businesses need to keep delivery notes in the UK? The delivery note retention period depends on whether the document is needed as part of the business’s records. The applicable retention period also depends partly on the type of business. [Limited companies](https://www.ionos.co.uk/digitalguide/startup/get-started/setting-up-a-limited-company/) generally need to **keep company and accounting records for six years from the end of the last company financial year they relate to**. [Sole traders](https://www.ionos.co.uk/digitalguide/startup/get-started/register-as-a-sole-trader/) generally need to **keep their business records for at least five years after the 31 January submission deadline for the relevant tax year**. These requirements can include delivery notes where they are needed to support accounts or tax returns. Delivery notes may be relevant, for example, when they: - confirm that goods were delivered or received, - support purchase or sales records, - provide evidence for accounting entries, - form part of VAT records, - help explain transactions during an HMRC compliance check. If a delivery note forms part of records a business needs for tax purposes, it should be kept for the applicable period (see the table below).
Type of delivery note Retention period Reason
Delivery note supporting a limited company’s tax records Generally 6 years Supports transactions, accounts and tax returns
Delivery note supporting a sole trader’s business records At least 5 years after the 31 January submission deadline for the relevant tax year Supports the Self Assessment tax return and business transactions
Delivery note forming part of VAT records Generally 6 years Supports VAT accounting and transactions
Delivery note without relevance for accounting, VAT or tax purposes No specific general retention period Businesses should assess whether keeping the document is necessary
There is therefore no universal statutory retention period that applies specifically to every commercial delivery note. Businesses should assess what purpose a delivery note serves and which record-keeping requirements apply to it. Companies should also be aware of the separate requirements under the [Companies Act 2006](https://www.legislation.gov.uk/ukpga/2006/46/contents "Companies Act 2006"). Accounting records must generally be preserved for **three years for private companies and six years for public companies** from the date on which they are made. However, tax legislation can require records to be kept for longer, which is why the six-year HMRC retention period is particularly relevant for many limited companies. ### Why should businesses keep delivery notes? Delivery notes can help businesses prove that goods were supplied or received. They are particularly **useful when checking invoices, resolving disputes or explaining transactions during an HMRC compliance check**. A delivery note may contain important information such as supplier or customer details, delivery dates, descriptions and quantities of goods and references to purchase orders or invoices. Keeping these documents together with related invoices and accounting records can make financial processes easier to track. ## What is the retention period for paper delivery notes? Paper delivery notes that form part of a limited company’s required tax or accounting records should generally be kept in line with the applicable retention period. For tax purposes, this will commonly mean **six years from the end of the last company financial year they relate to**. The Companies Act 2006 also requires companies to keep adequate accounting records. These records must be sufficient to show and explain the company’s transactions and disclose its financial position with reasonable accuracy. As noted above, the Act generally requires accounting records to be preserved for three years for private companies and six years for public companies, although tax requirements may result in a longer retention period. Businesses should therefore ensure that relevant delivery notes are complete, easy to locate, linked to the corresponding transaction and protected against loss or unauthorised changes. --- ### Tip: Managing Office documents The [IONOS HiDrive Next Cloud Storage](https://www.ionos.co.uk/office-solutions/hidrive-cloud-storage "HiDrive Next Cloud Storage from IONOS") enables you to store, edit, and share your Office documents centrally and securely. Whether for private or professional purposes, you can work flexibly on any device with the HiDrive Next app and other interfaces. IONOS' state-of-the-art German data centres ensure your data is optimally protected. --- ## What is the retention period for digital delivery notes? The applicable retention period does not generally depend on whether a relevant delivery note is stored on paper or electronically. The important factor is **whether the electronic document remains an adequate and accessible business record**. When storing delivery notes digitally, businesses should ensure that: - documents remain readable throughout the retention period, - records can be accessed when required, - files are protected against unauthorised changes, - documents can be linked to the relevant transaction. VAT-registered businesses should also take account of **Making Tax Digital for VAT** requirements. All VAT-registered businesses are required to keep certain VAT records digitally unless an exemption applies. Where delivery note information forms part of those required VAT records, businesses should ensure that their digital record-keeping processes meet the applicable requirements. Simply saving delivery notes in an unstructured email inbox or unrelated folders can make it more difficult to provide supporting documentation when [HMRC](https://www.gov.uk/government/organisations/hm-revenue-customs "HM Revenue website") requests it. ## How should businesses store delivery notes? Many businesses receive large numbers of delivery notes, especially when dealing with regular suppliers. A **structured document management system** can help with storing delivery notes and finding them when needed. Useful practices include: - storing delivery notes together with related invoices, - using consistent file names, - organising documents by supplier, date or project, - backing up digital records regularly. Automated document management systems can also help extract information from delivery notes and assign documents to the correct transaction. ## How can AI help with archiving delivery notes? Manually reviewing large numbers of delivery notes can be time-consuming, particularly for small and medium-sized enterprises (SMEs). Businesses may not always have the resources to check each document individually to determine whether it forms part of their required accounting or tax records and which retention period applies. [AI](https://www.ionos.co.uk/digitalguide/online-marketing/online-sales/what-is-artificial-intelligence/)-based systems can help automate this process. Specialised document management systems can extract information from delivery notes, classify documents and apply predefined retention rules. Systems that use tamper-resistant storage, such as WORM (Write Once, Read Many) archives, can also help protect archived documents against subsequent changes and support businesses with their digital record-keeping processes. For example, an SME that receives numerous delivery notes each day could use a specialised AI system as follows: 1. A new delivery note is automatically detected in the archive and its contents are extracted. 2. The AI system analyses information such as the supplier, goods, quantities, invoice references and relevant accounting information. 3. The system classifies the document according to predefined document types. 4. Based on predefined rules, the system can then suggest an appropriate retention period or apply one automatically and archive the document accordingly. Automation like this can be particularly useful for SMEs, as record-keeping requirements and internal retention rules can change. A digital archive with predefined compliance rules can help make archiving processes more efficient. However, responsibility for complying with the applicable legal and tax requirements remains with the business. ## What happens if businesses do not keep delivery notes? If businesses cannot provide required supporting records during an HMRC compliance check, they may have difficulties demonstrating that transactions, accounts and tax returns are accurate. The consequences depend on which record-keeping obligation has not been met. GOV.UK states that a limited company can be **fined £3,000 by HMRC or its directors can be disqualified** if it does not keep accounting records. Separate penalties and offences can also apply under tax legislation and the Companies Act 2006, depending on the circumstances. This does not mean that every missing delivery note automatically results in a £3,000 fine. The relevant question is whether the business has failed to keep records it was legally required to retain. Businesses should therefore regularly check which delivery notes need to be retained, how long the applicable records must be kept and whether documents can be found quickly when required. A clear process for keeping delivery notes helps businesses meet their record-keeping obligations and maintain reliable accounting documentation. Please note the [legal notice](https://www.ionos.co.uk/digitalguide/disclaimer/ "Disclaimer") for this article. This is a markdown version of: [https://www.ionos.co.uk/digitalguide/startup/grow-your-business/delivery-note-retention-periods/](https://www.ionos.co.uk/digitalguide/startup/grow-your-business/delivery-note-retention-periods/) for AI/LLM consumption.