AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Before you invoice, collect evidence that the customer received what you supplied: a delivery note or waybill signed and dated by a named person at the customer, dated photos of the goods or finished work, and any written acceptance such as an email or goods received note. That evidence makes the invoice collectable. Lagos small claims forms, for example, ask claimants to attach documents such as contracts and receipts.
Most unpaid invoices in Nigerian small business are not disputes about price. They are disputes about delivery: the customer says the goods never arrived, arrived short, or arrived damaged, and the supplier has nothing to show otherwise. Collecting proof at the moment of delivery is cheaper than any later recovery.
Why proof of delivery matters
An invoice is your claim. Proof of delivery is what makes the claim stick. When you chase a debt, the customer's accounts team, a mediator or a court will ask the same question: what shows the customer received what you are charging for? Courts also expect claims to be proven; as one example, the Court of Appeal in Coast Oil Ltd v Tuboscope Vetco (2019), as headlined by LawPavilion, held that pre-judgment interest must be specifically claimed and proven.
The Lagos State Practice Direction on Small Claims Court 2023 shows the kind of file a claimant needs. The Complaint Form (SCA 2) asks for supporting documents such as contracts and receipts, and a demand letter in Form SCA 1 must be served before filing. Without delivery evidence, a claim becomes your word against theirs. The Practice Direction lets the court relax strict rules of evidence in the interest of justice (Article 12(2)), but documents still carry the case.
What to collect
| Evidence | What makes it strong | Typical use |
|---|---|---|
| Delivery note or waybill | Your reference, customer name, items and quantities, date, name and signature of the person receiving, company stamp if they use one | Goods deliveries |
| Goods received note (GRN) | Raised by the customer's store or receiving officer | Corporate clients |
| Dated photos or video | Show the goods at the customer's premises or the finished work, with something identifying the location | Installations, construction, bulk goods |
| Written acceptance | Email or message from the named contact saying the job is done or the goods received | Services, digital work |
| Completion or inspection certificate | Signed by the certifier named in the contract | Building and engineering contracts |
| Logistics tracking record | Delivery confirmation from the courier, ideally with signature or one-time code | Parcels and e-commerce |
The details that decide disputes
- A named signer. "Received" with an unreadable scribble is weak. Ask for printed name, role and phone number.
- Quantities, not just items. Short-delivery claims are common; the note should show the count accepted.
- Condition. Add a line: "Received in good condition" or a space to note damage. If the customer notes damage, photograph it.
- Date and time. Delivery date can determine when payment terms start.
- Match to the PO or order. Quote the order or PO number on the delivery note.
A delivery routine
- Prepare the delivery note in duplicate before the goods leave, with order number and quantities.
- At delivery, let the customer count and inspect. Get the note signed and stamped, with name and phone.
- Take dated photos of the goods in place and the signed note.
- Send a same-day message or email to the customer's contact: "Delivered today, signed by [name]. Invoice to follow." Their reply, or silence, is useful evidence.
- Attach a copy of the signed note to the invoice, and quote its reference.
- File everything by customer and invoice number, in cloud storage as well as paper.
Riders and third-party couriers
When a rider or courier delivers for you, the proof has to come back to you, not stay on the rider's phone. Give riders a printed note to get signed, ask them to photograph the signed note and the goods at the door, and require the photo before they leave the address. If you use a logistics company, check that its delivery confirmation names the recipient and is downloadable, so you can attach it to the invoice.
For services, replace the delivery note with a short completion confirmation. A one-line email from the client confirming the work is done is often enough to show acceptance. Messages on WhatsApp can also serve as evidence; see our planned guide on whether a WhatsApp invoice is valid.
When the customer pays: proof both ways
Delivery evidence protects you; payment evidence protects the customer. When payment arrives, issue a receipt against the invoice. Our guide on proof of payment to suppliers covers the other side of the exchange, and settling a payment dispute lists what to gather if things go wrong.
Worked example
Example only. A drinks distributor delivers 120 cartons to a supermarket. The receiving officer signs for 118, noting two damaged. The distributor photographs the two cartons, invoices for 118 at ₦9,500 each (₦1,121,000), and takes the two rejected cartons back, so they never appear on the invoice. Check: 118 × ₦9,500 = ₦1,121,000. When the supermarket later queries the total, the signed note settles it.
Where Pryme fits
A Pryme Business Account supports invoicing, and once payment clears, any customer can generate a regular or verifiable receipt with VerifyDoc.ai. A verifiable receipt can be checked by anyone as genuine and unaltered, which completes the record that delivery evidence starts.
Questions people ask
What is proof of delivery in Nigeria?
Evidence that the customer received the goods or service: usually a delivery note or waybill signed and dated by a named person at the customer, plus dated photos and any written acceptance.
Is a signed waybill enough to claim payment?
It is strong evidence, especially with a printed name, date, quantities and stamp. Combine it with the order or PO and your invoice.
What documents do I need to sue for an unpaid invoice in Lagos?
Under the Lagos small claims practice direction, the complaint form asks for supporting documents such as contracts and receipts, and a demand letter must be served first. Delivery notes and messages support the claim.
Can WhatsApp messages prove delivery?
Messages from the customer confirming receipt can be useful evidence. Keep the full chat with dates and the sender's number.
Sources
- Lagos State Practice Direction on Small Claims Court 2023 (copy published by Lagos MEPB, Dec 2025 file) · accessed Oct 2026
- LawPavilion: Pre-judgment interest is not automatic (Coast Oil Ltd v Tuboscope Vetco, 2019 LPELR-46450(CA)) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.