The electronic internal warehouse release and transportation slip is a tax management document that replaces invoices to prove the origin of goods during circulation and transportation.
The required documents are based on the guidelines of Circular No. 91/2026/TT-BTC issued on June 30, 2026, effective from July 1, 2026, replacing Circular 32/2025/TT-BTC.
Businesses fill out this form when transferring goods between internal warehouses, shipping goods to dependent agents, or sending entire warehouses for processing.
The warehouse accountant or the receiving department prepares the delivery slip and digitally signs it before the goods are transported by truck and leaves the warehouse.