SAP Inbound Delivery Vs Goods Receipt

In SAP Materials Management, while both terms relate to receiving materials, they represent two different stages of the supply chain process: one is a planning/shipping notification, and the other is a legal/financial posting.

1. The Conceptual Difference

Inbound Delivery (IBD): This is a preliminary document (Logistics Execution). It represents the vendor’s notification that goods have been shipped and are on their way. It captures shipping details like the carrier, tracking number, and expected arrival time.
Goods Receipt (GR): This is a material document (Inventory Management). It represents the actual physical arrival and ownership transfer of the goods into your warehouse. This step updates your stock levels and accounting ledgers.

2. Functional Comparison

Feature	Inbound Delivery (IBD)	Goods Receipt (GR)
Transaction	VL31N / VL32N	MIGO / VL32N (Post GR)
Document Type	Shipping Notification (ASN)	Material & Accounting Document
Stock Impact	None (Stock is “In-Transit” or “Expected”)	Increases Unrestricted/Blocked Stock
Financial Impact	No Accounting entries	Debit Inventory / Credit GR-IR
Requirement	Optional (unless using WMS/EWM)	Mandatory to update inventory
Tables	LIKP (Header), LIPS (Item)	MKPF (Header), MSEG (Item)

3. The Process Flow

In a standard procurement cycle, the flow usually looks like this:

Purchase Order (ME21N): You ask the vendor for 100 units.
Inbound Delivery (VL31N): The vendor sends an Advance Shipping Notice (ASN). You record this in SAP to “prepare” the warehouse for the incoming truck.
Goods Receipt (MIGO): The truck arrives. You verify the 100 units and “Post Goods Receipt.”
- Note:
  - If an IBD exists, you perform the GR against the IBD with VL32N or MIGO, not the PO.
  - If you use WM, the goods receipt must be posted always with VL32N.
  - If you use EWM, the goods receipt will be posted in EWM which will distribute the GR to ERP system to post the GR automatically without any user involvement.

4. Why use an Inbound Delivery?

If you can do a Goods Receipt directly against a PO, why bother with an IBD?

Warehouse Management: If you use SAP WM or EWM, an Inbound Delivery is often mandatory to trigger “Putaway” tasks.
Visibility: It allows the purchasing department to see exactly what is on the road versus what is still sitting at the vendor’s factory.
Accuracy: It prevents “surprise” deliveries. The warehouse knows exactly which pallets are arriving today.

5. Technical Linking

To find the connection between these documents in SAP, you can look at the Purchase Order History tab in transaction ME23N for the Goods Receipt listed as a “Material Document.”. You will see the Inbound Delivery listed under Confirmation tab.

You can find MM without WM or EWM based Goods Receipt process flow in SAP Standard Procurement in the below.