4 min read · Updated 2026
Purchase order vs invoice vs delivery note (South Africa)
The difference between a purchase order, delivery note, invoice and statement in South Africa — when each is used, who issues it, and free templates for all four.
Quick answer
The buyer issues a purchase order; the supplier sends a delivery note with the goods and then an invoice; at month-end the supplier sends a statement of everything still owed.
Purchase order (buyer → supplier)
Confirms what you're ordering, quantity, price and delivery date. It is the buyer's offer; once accepted it's the basis of the deal. Free purchase order generator available.
Delivery note (supplier → buyer)
Travels with the goods. The buyer signs it as proof of delivery. It usually has no prices.
Tax invoice (supplier → buyer)
Requests payment. If the supplier is VAT registered it must meet SARS section 20 rules.
Statement of account (supplier → buyer)
Summarises invoices, payments and credits and shows the balance due.
The three-way match
Before paying, many businesses check the PO, signed delivery note and invoice agree. Mismatches are the most common reason invoices are delayed.
Frequently asked questions
Is a purchase order legally binding?
Once the supplier accepts it, a PO generally forms a contract on its terms.
Should a delivery note show prices?
Normally not — prices belong on the invoice.
General information only, based on South African legislation as of 2026. Confirm your situation with a registered tax practitioner or attorney.