First of all, confirm whether the goods are transported by their own vehicles. If there is, it should be considered as an extra-price expense, and a VAT invoice should be issued with the goods to confirm it as VAT sales;
If you entrust a transportation company to deliver the goods, and your company pays the freight, you can ask the transportation company to directly issue the transport invoice name of the other company, and you can transfer the goods;
If the transportation company directly issues a transport invoice to your company, you can settle the account with the buyer in the form of collecting and paying the freight, and you can only issue a VAT invoice together.
If you are a buyer:
Self-owned vehicles pick up the goods themselves, discuss with the other unit, deduct them directly from the settlement price, and issue invoices at a discounted price.
The entrusting transportation company may require the transportation company to directly invoice the other company.