Acknowledgement of receipt

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Acknowledgement of receipt
See also


Acknowledgement of receipt is a confirmation of receiving goods or services. The recipient of the goods usually puts his/her signature on a bill of lading or invoice[1][2]. Confirmation of receipt is used when sending mainly important documents whose delivery confirmation is of significant importance to the sender, for example when it determines whether the act of postal notification was effectively implemented[3].

Based on data from the EPO article to the acknowledgement of receipt elements belong[4]:

  • submission number
  • date of receipt
  • receiving Office
  • your reference
  • applicant name
  • number of applicants
  • country
  • title
  • submitted by
  • method of submission
  • date and time
  • receipt generated

Counterparts of acknowledgement of receipt

Bill of lading is the counterpart of acknowledgment of receipt in sea transport. It is the proof of receipt of the cargo which determines the document to be transferred to the ship. It is a document that gives you permission to get rid of the cargo and also its reception. The bill of lading is the legal connections among the carrier and the payee[5].

Acknowledgement of receipt sometimes can have more elaborate form, when recipient is asked for a letter in which he/she describes what was received. That form is known as Letter of acknowledgement[6].

Letter of acknowledgement should be sent if you want to express your gratitude for e.g. a souvenir or if the received goods are not the ones that were ordered. In most cases, however, acknowledgement of receipt is enough. Due to the fact that it is a formal letter it ought to have appropriate structure and content[7].

Documents requiring confirmation of receipt

The most common forms of documents and items requiring acknowledgment of receipt[8]:

  • confirmation of the receipt of the correcting invoice
  • confirmation of receipt of invoice for delivered goods
  • confirmation of receipt of a postal letter, a letter of value, a parcel post
  • confirmation of receipt of other important documents, e.g. calls and court notices, etc.
  • confirmation of receipt of the shipment - consignment with acknowledgment of receipt
  • confirmation of the receipt of the correcting invoice

Confirmation of the receipt of the correcting invoice In order to reduce the tax base resulting from the correcting invoice, the seller must have a confirmation of receipt of such invoice by the buyer. It is important that the seller has information from which it is clear that the buyer received it. Tax authorities accept any type of confirmation, which allows you to determine without any doubt if and when the correcting invoice reached the buyer[9]. The following forms of acceptance of the correcting invoice by the buyer can be distinguished by the tax authorities[10]:

  • confirmation by the addressee of the acceptance of a registered item (with return certificate of receipt)
  • a written separate confirmation of receipt of a correcting invoice
  • a copy of the signed correction invoice has been sent back

Consignment with acknowledgment of receipt Shipment with confirmation of receipt - an additional service offered by mail for registered letters or other registered shipments. The sender of a letter ordering delivery of a letter with a return confirmation of receipt receives after receiving the letter a special additional form, so-called return confirmation of receipt, on which there is proof of delivery in the form of the recipient's signature. On the confirmation intended for the sender, the recipient acknowledges receipt of the letter regardless of the receipt on which he signs the delivery[11].

Acknowledgement of receipt can be used as an evidence that receiver actually received goods or services. Therefore, it is important to check what is being confirmed. The use of the proper way of documenting allows for effective keeping of records related to the receipt and issuance of goods, and the size of their states[12].

References

Footnotes

  1. Unit M. A. H. C., Person C., van der Walt J. (2007)
  2. Aikens R., Lord R., Bools M. (2015)
  3. Unit M. A. H. C., Person C., van der Walt J. (2007)
  4. European Patent Office(2013)
  5. Aikens R., Lord R., Bools M. (2015)
  6. Duffy J. F.(2000)
  7. Duffy J. F.(2000)
  8. Duffy J. F.(2000)
  9. Duffy J. F.(2000)
  10. Unit M. A. H. C., Person C., van der Walt J.(2007)
  11. Duffy J. F.(2000)
  12. Unit M. A. H. C., Person C., van der Walt J. (2007)

Author: Daria Ziętara