A warehouse receipt is an accounting document that records the quantity and value of materials, tools, equipment, products, or goods actually received into the company's warehouse.
This document is prepared in accordance with Circular No. 99/2025/TT-BTC, issued on October 27, 2025 and officially effective from January 1, 2026, to replace Circular 200/2014/TT-BTC.
This form is used immediately when transactions arise involving the purchase of supplies and goods for warehousing, receiving capital contributions, or recovering excess raw materials from the production process.
The delivery slip is prepared by the head of the supply department or the delivery person, then signed by the delivery person, the warehouse manager, the chief accountant, and the business director to serve as the basis for recording in the books.
