A purchase order is an accounting document used to record goods, materials, and agricultural, forestry, and aquatic products purchased directly from individual producers or small-scale sellers who do not provide invoices.
This form complies with the regulations in Circular No. 99/2025/TT-BTC issued on October 27, 2025, effective from January 1, 2026, to replace Circular 200/2014/TT-BTC.
Businesses use this inventory list when conducting direct mobile purchasing transactions, as a basis for preparing warehouse receipts and making cash payments.
The person directly responsible for purchasing the goods must prepare a list, sign it, and submit it to the chief accountant and director for approval of the legality of the expenditure.
