---
title: "Wholesale collections: matching partial deliveries to invoices"
canonical: https://www.billabex.com/en/blog/wholesale-partial-deliveries-invoice-collections/
lang: en
alternate: https://www.billabex.com/fr/blog/grossiste-livraisons-partielles-factures-recouvrement.md
alternates:
  fr: https://www.billabex.com/fr/blog/grossiste-livraisons-partielles-factures-recouvrement.md
  en: https://www.billabex.com/en/blog/wholesale-partial-deliveries-invoice-collections.md
  de: https://www.billabex.com/de/blog/grosshandel-teillieferungen-rechnungen-und-forderungsmanagement.md
  es: https://www.billabex.com/es/blog/mayorista-entregas-parciales-vincular-facturas-correctas.md
  it: https://www.billabex.com/it/blog/grossista-consegne-parziali-collegare-fatture.md
  nl: https://www.billabex.com/nl/blog/groothandel-deelleveringen-en-factuuropvolging.md
  pl: https://www.billabex.com/pl/blog/hurtownia-dostawy-czesciowe-a-monitorowanie-faktur.md
  pt: https://www.billabex.com/pt/blog/grossista-entregas-parciais-faturas-cobrancas.md
updated: 2026-11-14
index: https://www.billabex.com/llms.txt
---

# Wholesale collections: matching partial deliveries to invoices

A wholesaler sends an order in several shipments. The customer receives the first pallet, reports a shortage in the second delivery, and still awaits the balance. When collections follows up, accounts payable replies that “the order has not been delivered.” That sentence may refer to the outstanding balance even though the invoice covers only goods already received. It may also reveal a quantity billed too early.

To decide what to request, examine the line items. Orders, trucks, delivery notes and invoices do not always share the same grouping. A system connecting only an order number to a customer balance loses the differences needed to answer the objection. The examples below concern wholesale B2B operations in France, with international GS1 documentation used for logistics concepts.

## Retain four different quantities

For each product reference, distinguish ordered, dispatched, received and invoiced quantities. Add returns and corrections without overwriting the original values. Goods picked in a warehouse have not necessarily left it. A dispatch announcement alone does not establish complete receipt at the destination.

The [GS1 Logistic Label Guideline, release 1.3 of July 2019](https://ref.gs1.org/guidelines/logistic-label/), pages 36 to 38, distinguishes despatch advice from receiving advice. The latter can report missing or damaged goods. For collections, the practical point is that supplier and receiver information must remain comparable rather than being collapsed into one “delivered” status.

This does not require every wholesaler to implement identical electronic messages. A business using signed delivery notes can apply the same reasoning. Preserve what was announced, what was recorded on arrival and what the financial document actually requests. Differences belong in the record until an appropriate person resolves them.

## Connect lines instead of attaching an undifferentiated file

One invoice can combine several deliveries, and one delivery can contain items from several orders. The account record therefore needs the relationships and associated quantities. Dropping every delivery note into a customer folder makes the recipient reconstruct the mapping and increases the chance of comparing the wrong records.

| Record         | Reference retained                  | Information useful to collections             |
| -------------- | ----------------------------------- | --------------------------------------------- |
| Purchase order | Customer number and line            | Product, quantity and agreed price            |
| Dispatch       | Note, date and logistic unit        | Quantity sent and announced balance           |
| Receipt        | Confirmation, date and reservations | Acknowledged quantity and reported difference |
| Invoice        | Number and line                     | Claimed quantity and corresponding value      |
| Correction     | Return, credit or decision          | Financial effect actually approved            |

The [French Ministry of the Economy’s invoice guidance](https://www.economie.gouv.fr/entreprises/gerer-son-entreprise-au-quotidien/gerer-sa-comptabilite-et-ses-demarches/mentions-obligatoires-dune-facture-tout-savoir) includes quantity, unit price and the purchase order number where the buyer established one beforehand. A vague description such as “November delivery” makes both the customer’s checks and the wholesaler’s internal investigation harder.

## A worked example with an outstanding balance and a shortage

Consider a fictional order for 100 units at €25 excluding VAT, worth €2,500 excluding VAT. The wholesaler sends 60 units on one delivery note, all received, followed by 30 on a second. The customer reports receiving only 28 units in the second delivery. Ten units have not yet been dispatched.

The record contains 100 units ordered, 90 dispatched and 88 received according to the customer. If the invoice requests payment for 90 units, its value is €2,250 excluding VAT. The two units reported missing account for €50 excluding VAT. The ten-unit balance not yet shipped represents €250 and is a separate issue.

The case owner must avoid two mistakes. The €50 shortage cannot be explained by referring to the €250 unshipped balance because these arise from different events. Nor should the 88 received units automatically be treated as finally accepted without reading the reservations and agreement. The mapping locates the disagreement; it does not adjudicate it.

These figures are an educational simulation. They describe neither a normal shortage rate nor performance observed among Billabex customers. Amounts excluding VAT make quantity comparisons easier. An actual payment request uses the invoice’s financial amounts and applicable tax treatment, with any approved correction reflected in the documents.

## Use the logistic identifier to retrieve the right event

Under the GS1 standard, an **SSCC contains 18 digits** and identifies a logistic unit such as a pallet. Page 13 of the cited guide sets out its format. It is not a monetary amount, product code or invoice number. Preserve it as an identifier, including any leading zeros.

This becomes useful when a customer refers only to “the pallet delivered on Tuesday.” If the file maps that identifier to the delivery notes and lines, logistics can find the relevant shipment without asking accounting to guess which movement the customer means. The payment conversation can then refer to an established record.

The identifier does not replace evidence of receipt or establish the contents by itself. Scanning a logistic unit does not automatically settle a dispute about quantities inside it. The checks agreed with the customer determine what the document or event actually proves. Collections needs that distinction when deciding which supporting evidence to send.

## Resolve the difference before changing the balance

When the customer reports a shortage, open a logistics action against the precise reference. The relevant owner reviews picking, transport, receipt and available documents. They may confirm the shortage, identify a second package or request additional information from the recipient.

The commercial decision follows: replacement goods, a credit, a reasoned rejection of the claim or another agreement. Accounting reflects the decision actually approved. The collections record should be able to show that €50 is under examination without immediately presenting it as an established credit note. A pending investigation and an approved financial adjustment are different states.

A [customer payment spreadsheet](https://www.billabex.com/en/blog/tracking-client-payments-with-excel-download-our-free-template/) can record the case reference, owner and expected response date. It should point to useful evidence instead of accumulating contradictory comments until the balance becomes impossible to explain. Someone taking over the account should be able to identify what remains open and why.

## Preserve each invoice’s payment timetable

An invoice covering several movements should not be managed solely by reference to the order’s final delivery date. Check the billing arrangement and applicable conditions. [DGCCRF states a maximum of 45 days from issue for periodic invoices within the relevant French regime](https://www.economie.gouv.fr/dgccrf/les-fiches-pratiques/delais-de-paiement-les-regles-connaitre). This does not mean that every wholesale invoice is periodic or automatically carries that term.

Retain the due date belonging to the actual document. An open remainder in the sales system should not silently postpone it. If the customer invokes a clause affecting processing, request its reference and have the responsible person assess its application to the particular invoice. Avoid changing the date simply to remove a reminder from the queue.

## Give accounts payable a file it can act on

The customer response can be a concise statement: affected invoice, linked deliveries, quantity billed, difference reported and action underway. It should allow accounts payable to identify what it can process and what awaits a decision without receiving the entire internal investigation.

This level of precision complements [effective invoice reminders](https://www.billabex.com/en/blog/tips-for-following-up-on-unpaid-invoices/) and gives useful substance to [collections software](https://www.billabex.com/en/blog/client-reminder-software/). A correctly routed reminder cannot compensate for an unexplained quantity, but a clear file lets the recipient ask the right colleague for a decision.

The [Billabex customer view](https://www.billabex.com/en/product/customer-view-360/) can bring together payment context. For a wholesaler, that context is reliable when physical movements and financial lines remain connected, including the differences that have yet to be resolved.