A payment voucher is a mandatory accounting document used to record cash disbursements in Vietnamese Dong or foreign currency by a business.
The documents comply with the forms guided in Circular No. 99/2025/TT-BTC issued on October 27, 2025, officially effective from January 1, 2026, to replace Circular 200/2014/TT-BTC.
Payment vouchers are prepared for all activities that reduce cash in the fund, such as purchasing goods, paying salaries, making advances, or depositing money into the bank.
Cash accountants are responsible for preparing payment vouchers, which are only legally valid when they bear the signatures of the recipient, the cashier, the chief accountant, and the head of the unit for approval.
