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A I refer is a document which is used in different commercial operations. It issues a seller with the objective of prove the shipment of certain merchandise : When they arrive at their destination, the recipient must sign the original form and return it to the seller. The receiver, meanwhile, keeps a copy of the remittance.

The signature of the remittance is usually done once the receiver confirms that what he requested is being delivered. On the other hand, if the buyer notices that merchandise is missing or that one has been damaged, he can refuse the shipment and not sign the shipment or accept the shipment but detail the missing ones or damage as observations .

When the goods are delivered by a company from transport , the remittance is generated by triplicate . The seller delivers the goods and three shipments to the carrier. This takes the merchandise and the duplicate remittance to the buyer, returns the original to the seller and keeps the triplicate to prove that he did his part to provide the corresponding service.

The referral is an important document for both parties , the buyer and the seller, since the former allows him to keep track of the products he receives while the latter leaves a record of having delivered them, to avoid inappropriate claims. Sometimes there is a third participant, the transport company, which also makes use of the remittance to record the fulfillment of its obligations.

Among the data that are usually included in a remittance, are the business name of the seller and the buyer with their respective addresses, tax IDs, etc .; the description of the merchandise delivered; the date; a correlative number; the means used to send the merchandise, such as freight; and the firms of those who deliver and receive products .

It is important to note that remittances do not usually have fiscal or accounting value, since information on securities is not included. The remittance, therefore, does not replace the bill not to receipt .

The original term to represent the concept of remittance is delivery note , which derives from the Hispanic Arabic "albará", a word that, for its part, comes from classical Arabic and whose original meanings approximate the notions of "justifier" and "proof." The signature of the remittance serves to leave constancy in a document of the tradition of the goods. In the field of Law, this word comes from the Latin word "traditio" and refers to the delivery of something to a person, whether physical or legal.

In addition to remittance, the delivery note can receive many other names, depending on the Spanish-speaking country in which it is referenced. In some cases it can even serve as a tax document, in the same way as the invoice. Let's look at some of the regional names by which the delivery note is known: note of referral or of delivery; office Guide; Shipping; he drives; office; delivery support; packing list.

As can be seen, the variety is certainly considerable. But the differences exceed the mere limits of the nomenclature. For example, in Argentina and Chile it is a mandatory proof when putting a certain merchandise in transit; however, only in Chile has value for tax purposes in the context of a sale.

Similarly, in some countries the registration of amounts is required, while in others it is sufficient to specify the quantities of each product delivered. In Peru, meanwhile, the remittance (there is called referral guide) is usually used to transfer merchandise from the supplier's building to those of its customers (this is mandatory, as provided by the State), or a warehouse to another within the same company.

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