{"id":999981984,"date":"2026-08-13T15:21:23","date_gmt":"2026-08-13T08:21:23","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999981984"},"modified":"2026-08-14T09:28:57","modified_gmt":"2026-08-14T02:28:57","slug":"what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/","title":{"rendered":"What is a warehouse receipt? How to prepare and verify it according to Circular 99."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A warehouse receipt is a document used to confirm the actual quantity of materials, tools, equipment, products, or goods entering the warehouse. It serves as the basis for recording inventory cards, settling payments, determining responsibilities, and recording in accounting books. In the system of document templates issued with Circular 99\/2025\/TT-BTC, the warehouse receipt is Form No. 01-VT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Filling out the form correctly is only the first step. Accountants and warehouse managers must also differentiate between the quantity on the documents, the actual quantity received, and the recorded data to detect discrepancies before they go further into the accounting and payment process.<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phieu_nhap_kho_la_gi\" >What is a warehouse receipt?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phieu_nhap_kho_dung_de_lam_gi\" >What is a warehouse receipt used for?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Nhung_truong_hop_nao_phat_sinh_phieu_nhap_kho\" >In what situations is a warehouse receipt created?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Mau_phieu_nhap_kho_01-VT_theo_Thong_tu_99_gom_nhung_noi_dung_nao\" >What information is included in the warehouse receipt form 01-VT according to Circular 99?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Thong_tin_chung_tren_phieu\" >General information on the form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Thong_tin_hang_hoa_vat_tu_nhap_kho\" >Information on goods and materials entering the warehouse.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Nhap_kho_%E2%80%9Ctheo_chung_tu%E2%80%9D_va_%E2%80%9Cthuc_nhap%E2%80%9D_khac_nhau_the_nao\" >What is the difference between receiving goods into inventory &quot;based on documents&quot; and &quot;actual receipt&quot;?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phan_tong_hop_va_xac_nhan\" >Summary and confirmation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Cach_lap_phieu_nhap_kho_theo_Mau_01-VT\" >How to create a warehouse receipt using Form 01-VT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_1_Xac_dinh_can_cu_nhap_kho\" >Step 1: Determine the basis for receiving goods into inventory.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_2_Ghi_so_phieu_ngay_lap_nguoi_giao_va_kho_nhan\" >Step 2: Record the receipt number, date, sender, and receiving warehouse.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_3_Ghi_thong_tin_vat_tu_san_pham_hoac_hang_hoa\" >Step 3: Record information about materials, products, or goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_4_Ghi_so_luong_theo_chung_tu\" >Step 4: Record the quantity according to the document.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_5_Kiem_dem_va_ghi_so_luong_thuc_nhap\" >Step 5: Count and record the actual quantity received.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Buoc_6_Hoan_thien_don_gia_thanh_tien_va_thong_tin_xac_nhan\" >Step 6: Finalize the unit price, total amount, and confirmation information.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Cach_doi_chieu_phieu_nhap_kho_giua_ke_toan_va_thu_kho\" >How to reconcile warehouse receipts between the accountant and the warehouse manager.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Ke_toan_va_thu_kho_can_doi_chieu_nhung_du_lieu_nao\" >What data do accountants and warehouse managers need to reconcile?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Quy_trinh_doi_chieu_nhap_kho_5_buoc\" >5-step inventory reconciliation process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Nen_doi_chieu_tung_phieu_hay_chi_doi_chieu_tong_ton_kho\" >Should we compare each invoice individually or just the total inventory?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Ke_toan_va_thu_kho_lech_so_lieu_kiem_tra_tu_dau\" >Accounting and warehouse staff have discrepancies in figures: where should the investigation begin?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truoc_tien_xac_dinh_chenh_lech_bat_dau_o_lop_du_lieu_nao\" >First, identify which data layer the discrepancy begins in.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truong_hop_1_Chung_tu_ghi_mot_so_hang_thuc_nhan_mot_so_khac\" >Case 1: The document states one number, but the actual goods received have a different number.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truong_hop_2_Hang_thuc_nhan_dung_nhung_thu_kho_ghi_sai\" >Case 2: The goods received are correct, but the warehouse manager recorded the transaction incorrectly.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truong_hop_3_Du_lieu_kho_dung_nhung_ke_toan_ghi_nhan_khac\" >Case 3: Inventory data is correct, but the accounting records are different.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truong_hop_4_So_luong_khop_nhung_gia_tri_khong_khop\" >Case 4: The number matches, but the values don&#039;t match.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Truong_hop_5_So_lieu_lech_do_khac_thoi_diem_ghi_nhan\" >Case 5: Data discrepancies due to different recording times.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phieu_nhap_kho_lien_quan_the_nao_den_PO_va_hoa_don\" >How is a warehouse receipt related to a purchase order (PO) and an invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Vi_du_PO_100_%E2%80%93_nhap_kho_97_%E2%80%93_hoa_don_100\" >Example: PO 100 \u2013 Inventory receipt 97 \u2013 Invoice 100<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Khi_nao_can_mo_rong_sang_doi_chieu_3_chieu\" >When is it necessary to extend to 3D comparison?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Khi_nao_doi_chieu_nhap_kho_thu_cong_bat_dau_kho_kiem_soat\" >When does manual inventory reconciliation become difficult to control?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Bizzi_co_the_xuat_hien_o_dau_trong_quy_trinh_nay\" >Where could Bizzi possibly appear in this process?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Tai_mau_phieu_nhap_kho_01-VT_theo_Thong_tu_99\" >Download warehouse receipt form 01-VT according to Circular 99.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Cau_hoi_thuong_gap_ve_phieu_nhap_kho\" >Frequently Asked Questions about Warehouse Receipts<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Ai_la_nguoi_lap_phieu_nhap_kho\" >Who prepares the warehouse receipt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#So_luong_thuc_nhap_khac_chung_tu_thi_co_duoc_lap_phieu_khong\" >If the actual quantity received differs from the document, can a receipt be issued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phieu_nhap_kho_co_giong_bien_ban_giao_nhan_hang_khong\" >Is a warehouse receipt the same as a goods delivery and receipt record?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Phieu_nhap_kho_co_can_hoa_don_di_kem_khong\" >Does a warehouse receipt need to be accompanied by an invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Co_the_lap_phieu_nhap_kho_dien_tu_khong\" >Is it possible to create an electronic warehouse receipt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Ke_toan_va_thu_kho_lech_so_lieu_thi_lay_so_nao_lam_dung\" >If the accountant and the warehouse manager have different figures, which one should be used as the correct one?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-warehouse-receipt-how-to-prepare-and-reconcile-it-according-to-circular-99\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Phieu_nhap_kho_la_gi\"><\/span><b>What is a warehouse receipt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999981985\" aria-describedby=\"caption-attachment-999981985\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999981985 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1.webp\" alt=\"warehouse receipt\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/pnk-1-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999981985\" class=\"wp-caption-text\">What is a warehouse receipt?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">A warehouse receipt serves as a legal document recording an increase in a company&#039;s assets. It&#039;s the starting point for documenting all physical changes in goods as they enter the company&#039;s management area.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phieu_nhap_kho_dung_de_lam_gi\"><\/span><b>What is a warehouse receipt used for?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The warehouse receipt is used to confirm the actual quantity of goods and materials received into the warehouse and provides a basis for recording, checking, and determining related responsibilities. According to the instructions accompanying Form 01-VT, the purpose of the receipt includes recording on the inventory card, paying for goods, determining responsibility, and recording in the accounting ledger. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warehouse:<\/b><span style=\"font-weight: 400;\"> Confirm that the goods have actually entered the warehouse.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accountant:<\/b><span style=\"font-weight: 400;\"> There is data available to record the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AP\/Purchasing:<\/b><span style=\"font-weight: 400;\"> There is proof of receipt of the goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Manage:<\/b><span style=\"font-weight: 400;\"> Accountability will be determined if the documents and the actual goods differ.<\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 18.1946%;\"><span style=\"font-weight: 400;\">Part<\/span><\/th>\n<th style=\"width: 47.6728%;\"><span style=\"font-weight: 400;\">Data of interest<\/span><\/th>\n<th style=\"width: 33.9915%;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18.1946%;\"><span style=\"font-weight: 400;\">Warehouse Keeper<\/span><\/td>\n<td style=\"width: 47.6728%;\"><span style=\"font-weight: 400;\">Item, item code, actual quantity received<\/span><\/td>\n<td style=\"width: 33.9915%;\"><span style=\"font-weight: 400;\">Manage incoming goods<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1946%;\"><span style=\"font-weight: 400;\">Accountant<\/span><\/td>\n<td style=\"width: 47.6728%;\"><span style=\"font-weight: 400;\">Quantity, value, documents<\/span><\/td>\n<td style=\"width: 33.9915%;\"><span style=\"font-weight: 400;\">Record the transaction<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1946%;\"><span style=\"font-weight: 400;\">Purchase\/AP<\/span><\/td>\n<td style=\"width: 47.6728%;\"><span style=\"font-weight: 400;\">Order, received goods, invoice<\/span><\/td>\n<td style=\"width: 33.9915%;\"><span style=\"font-weight: 400;\">Check before payment<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1946%;\"><span style=\"font-weight: 400;\">Manage<\/span><\/td>\n<td style=\"width: 47.6728%;\"><span style=\"font-weight: 400;\">Difference, responsibility, timing<\/span><\/td>\n<td style=\"width: 33.9915%;\"><span style=\"font-weight: 400;\">Operational control<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_nao_phat_sinh_phieu_nhap_kho\"><\/span><b>In what situations is a warehouse receipt created?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the instructions in Form 01-VT, the cases that arise include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplies and goods purchased from external sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is a self-produced product.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods are processed and manufactured by external contractors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets and goods received as capital contributions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess goods were discovered during inventory checks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Download the latest Warehouse Receipt Form 01-VT: <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/bieu-mau-01-vt-phieu-nhap-kho\/\"><span style=\"font-weight: 400;\">Here<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_phieu_nhap_kho_01-VT_theo_Thong_tu_99_gom_nhung_noi_dung_nao\"><\/span><b>What information is included in the warehouse receipt form 01-VT according to Circular 99?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999981980\" aria-describedby=\"caption-attachment-999981980\" style=\"width: 602px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981980 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-13-140219.png\" alt=\"form-01-vt\" width=\"602\" height=\"662\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-13-140219.png 602w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-13-140219-273x300.png 273w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-13-140219-11x12.png 11w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><figcaption id=\"caption-attachment-999981980\" class=\"wp-caption-text\">Warehouse receipt 01-VT according to Circular 99<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The warehouse receipt form, according to the template issued with Circular 99\/2025\/TT-BTC, is Form No. 01-VT. The form includes information identifying the document, the basis for receiving the goods, warehouse information, a materials and goods table with two columns for quantity (&quot;According to document&quot;) and &quot;Actual received&quot;, along with unit price and total amount.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_chung_tren_phieu\"><\/span><b>General information on the form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This information helps to identify and recognize the business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unit\/Department:<\/b><span style=\"font-weight: 400;\"> Identify the legal entity and the managing department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Date created, ballot number:<\/b><span style=\"font-weight: 400;\"> Record the time and order in which documents are managed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Debit and Credit information on the form:<\/b><span style=\"font-weight: 400;\"> Used for accounting purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Name of the person delivering:<\/b><span style=\"font-weight: 400;\"> Identify the person directly responsible for delivering the goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Based on the entry, number, and date of the relevant document:<\/b><span style=\"font-weight: 400;\"> Show the origin of the transaction (invoice, purchase order, production order).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warehouse name, warehouse location:<\/b><span style=\"font-weight: 400;\"> The place where goods are physically stored.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_hang_hoa_vat_tu_nhap_kho\"><\/span><b>Information on goods and materials entering the warehouse.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The detailed table includes the required fields:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, brand, specifications, quality.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Code number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit of measurement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity as per documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual quantity imported.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total amount.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhap_kho_%E2%80%9Ctheo_chung_tu%E2%80%9D_va_%E2%80%9Cthuc_nhap%E2%80%9D_khac_nhau_the_nao\"><\/span><b>What is the difference between receiving goods into inventory &quot;based on documents&quot; and &quot;actual receipt&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Distinguishing between these two criteria is extremely important:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>According to the documents:<\/b><span style=\"font-weight: 400;\"> The quantity is shown based on the documentation related to the import transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Actual input:<\/b><span style=\"font-weight: 400;\"> The actual quantity will be confirmed when the goods are received in the warehouse.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example: The document records 100 products, but the warehouse only received 97. The receipt needs to reflect the quantity as stated in the document (100) and the actual quantity received (97). The difference doesn&#039;t necessarily mean the document is incorrect; it&#039;s a signal that the transaction needs verification.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tong_hop_va_xac_nhan\"><\/span><b>Summary and confirmation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The final section of the ballot includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total amount and supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The confirmation information is shown on the form.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The importance of confirming responsibility from relevant parties is crucial for future contact tracing.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_phieu_nhap_kho_theo_Mau_01-VT\"><\/span><b>How to create a warehouse receipt using Form 01-VT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_can_cu_nhap_kho\"><\/span><b>Step 1: Determine the basis for receiving goods into inventory.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before filling out the form, it is necessary to determine whether the warehousing transaction is an external purchase, in-house production, processing, capital contribution, inventory, or other appropriate transaction based on actual documents. If it is a purchase, the relevant supporting documents may include purchase orders (PO), import orders, delivery receipts, or invoices, depending on the time and process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ghi_so_phieu_ngay_lap_nguoi_giao_va_kho_nhan\"><\/span><b>Step 2: Record the receipt number, date, sender, and receiving warehouse.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Record the full invoice number, date of issue, delivery person, basis for receipt, warehouse name, and warehouse location. The key point to check is that a transaction must have sufficient information to trace back the source of goods and related documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ghi_thong_tin_vat_tu_san_pham_hoac_hang_hoa\"><\/span><b>Step 3: Record information about materials, products, or goods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This includes product name, product code, specifications, quality, and unit of measurement. Errors that require warnings include using multiple product codes for the same item, incorrect unit of measurement, generic product names, or different master data used between the system and the source document.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Ghi_so_luong_theo_chung_tu\"><\/span><b>Step 4: Record the quantity according to the document.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The goal is to maintain the &quot;expected quantity on record&quot; before comparing it to the actual quantity. For example, if the purchase order or delivery document expects 500 kg, don&#039;t rush to record 500 kg in the &quot;actual quantity received&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Kiem_dem_va_ghi_so_luong_thuc_nhap\"><\/span><b>Step 5: Count and record the actual quantity received.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the goods arrive, the warehouse manager conducts an inspection, verifying the correct unit code, determining the quantity, and recording the actual quantity received. For example, if the document states 500 kg but the actual quantity received is 485 kg, the receipt must show a difference of 15 kg for processing. Under no circumstances should the &quot;actual received&quot; be altered to match the &quot;according to document&quot; simply to make the documents match.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Hoan_thien_don_gia_thanh_tien_va_thong_tin_xac_nhan\"><\/span><b>Step 6: Finalize the unit price, total amount, and confirmation information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The accountant completes the unit price, total amount, and sum, lists the relevant documents, and includes the signature confirmation section.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Goods received -&gt; Goods delivered to warehouse -&gt; Physical inspection -&gt; Determination of actual quantity received -&gt; Preparation\/completion of warehouse receipt -&gt; Data verification -&gt; Recording in relevant system<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_doi_chieu_phieu_nhap_kho_giua_ke_toan_va_thu_kho\"><\/span><b>How to reconcile warehouse receipts between the accountant and the warehouse manager.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Inventory reconciliation should begin with each transaction rather than just comparing the total ending inventory. Accountants and warehouse managers need to match the correct documents, then compare the item code, unit of measurement, actual quantity received, time, and value data to identify discrepancies that may have occurred during the receiving, inventory recording, or accounting recording stages.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_toan_va_thu_kho_can_doi_chieu_nhung_du_lieu_nao\"><\/span><b>What data do accountants and warehouse managers need to reconcile?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Data field<\/span><\/th>\n<th style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Warehouse of interest<\/span><\/th>\n<th style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Accountants are interested.<\/span><\/th>\n<th style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Comparison objectives<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Number of votes<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Same profession<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Day<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Right Time<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Warehouse<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Correct location<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Product code<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Same item<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Unit of measurement<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">No conversion error<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">According to the documents<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Reference data<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Actual import<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Actual product<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Unit price<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Depending on the process<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Recognize the value<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.8491%;\"><span style=\"font-weight: 400;\">Total amount<\/span><\/td>\n<td style=\"width: 21.4386%;\"><span style=\"font-weight: 400;\">Depending on the process<\/span><\/td>\n<td style=\"width: 26.9394%;\"><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td style=\"width: 28.6319%;\"><span style=\"font-weight: 400;\">Accounting entries<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_doi_chieu_nhap_kho_5_buoc\"><\/span><b>5-step inventory reconciliation process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1. Gather the business transactions recorded during the period:<\/b><span style=\"font-weight: 400;\"> It can be categorized by date, warehouse, supplier, document, or item code.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2. Match the correct voucher with the source document:<\/b><span style=\"font-weight: 400;\"> The goal is to avoid mistakenly comparing two similar transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3. Compare the number of documents with the actual goods received:<\/b><span style=\"font-weight: 400;\"> Determine the difference between expected and received.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 4. Compare warehouse data with accounting data:<\/b><span style=\"font-weight: 400;\"> Verify that the received item is equal to the recorded item.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 5. Separate the exception for handling:<\/b><span style=\"font-weight: 400;\"> Do not directly edit data in bulk. Create a list of transactions, discrepancies, data from both sides, causes, owners, and processing status.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Nen_doi_chieu_tung_phieu_hay_chi_doi_chieu_tong_ton_kho\"><\/span><b>Should we compare each invoice individually or just the total inventory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Both methods should be used, but for different purposes. One is to identify the source of the discrepancy based on individual transactions, while the other is to verify the overall balance after multiple transactions have been recorded. For example, the total inventory might be the same, but one receipt might show an excess of 10, while another might be short by 10. Comparing only the total would show zero discrepancies, but the data for each individual transaction would still be incorrect.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_va_thu_kho_lech_so_lieu_kiem_tra_tu_dau\"><\/span><b>Accounting and warehouse staff have discrepancies in figures: where should the investigation begin?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Truoc_tien_xac_dinh_chenh_lech_bat_dau_o_lop_du_lieu_nao\"><\/span><b>First, identify which data layer the discrepancy begins in.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Use four stages for verification: Based on documentation\/expected quantity -&gt; Actual goods received -&gt; Warehouse manager&#039;s record -&gt; Accounting record. The main question to answer is: at which stage does the discrepancy begin?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Chung_tu_ghi_mot_so_hang_thuc_nhan_mot_so_khac\"><\/span><b>Case 1: The document states one number, but the actual goods received have a different number.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Example: Document 100, Actual Receipt 97. Inspection guidelines: short delivery, overdelivery, damaged\/substandard goods, multiple deliveries, source documents not reflecting changes. Do not immediately conclude that the supplier is at fault; these are causes that require verification.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hang_thuc_nhan_dung_nhung_thu_kho_ghi_sai\"><\/span><b>Case 2: The goods received are correct, but the warehouse manager recorded the transaction incorrectly.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Example: Actual received: 97, Inventory recorded: 100. Checks needed: incorrect quantity, incorrect item code, incorrect warehouse, incorrect unit of measurement, duplicate data entry, missed adjustments according to procedure.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_3_Du_lieu_kho_dung_nhung_ke_toan_ghi_nhan_khac\"><\/span><b>Case 3: Inventory data is correct, but the accounting records are different.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Example: Actual Receipt 97, Inventory 97, Accounting 100. Checks needed: using the document number instead of the actual received number, data mapping, data entry, recording time, incorrect use of transaction\/document.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_4_So_luong_khop_nhung_gia_tri_khong_khop\"><\/span><b>Case 4: The number matches, but the values don&#039;t match.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is necessary to check the unit price, unit of measurement, conversion, value used as a basis, and related factors according to the applicable accounting policy.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_5_So_lieu_lech_do_khac_thoi_diem_ghi_nhan\"><\/span><b>Case 5: Data discrepancies due to different recording times.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For example: Goods received on July 31st, one system updates to July 31st, another system records August 1st. The transaction is correct, but the reporting period may differ. This is a cut-off\/timing issue, not necessarily a lost shipment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the document: 100 -&gt; Actual receipt: 97 -&gt; Warehouse keeper: 97 -&gt; Accountant: 100<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the diagram above: a change from 100 to 97 requires verification of delivery; a change from 97 to 97 indicates correct inventory reflection; a change from 97 to 100 requires verification of the accounting entry.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phieu_nhap_kho_lien_quan_the_nao_den_PO_va_hoa_don\"><\/span><b>How is a warehouse receipt related to a purchase order (PO) and an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In purchasing transactions, the purchase order (PO) shows what the business has ordered, the warehouse receipt or delivery data reflects what has actually been received, and the invoice shows what the supplier is requesting payment for. Comparing these three sources helps detect cases where 100 units were ordered but only 97 units were received, while the invoice still shows 100 units.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 30.6066%;\"><span style=\"font-weight: 400;\">PO<\/span><\/th>\n<th style=\"width: 36.2481%;\"><span style=\"font-weight: 400;\">Warehouse receipt \/ goods receiving data<\/span><\/th>\n<th style=\"width: 33.0042%;\"><span style=\"font-weight: 400;\">Bill<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 30.6066%;\"><span style=\"font-weight: 400;\">What has the company ordered and approved for purchase?<\/span><\/td>\n<td style=\"width: 36.2481%;\"><span style=\"font-weight: 400;\">What did the business actually receive?<\/span><\/td>\n<td style=\"width: 33.0042%;\"><span style=\"font-weight: 400;\">What payment is the supplier requesting?<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_PO_100_%E2%80%93_nhap_kho_97_%E2%80%93_hoa_don_100\"><\/span><b>Example: PO 100 \u2013 Inventory receipt 97 \u2013 Invoice 100<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The order quantity is 100, the actual quantity received is 97, and the invoice is 100. The question is: Has the 3-unit discrepancy been explained? Mismatches need to be verified before the workflow continues, as the handling depends on the cause, contract conditions, remaining deliveries, supporting documents, and company processes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_can_mo_rong_sang_doi_chieu_3_chieu\"><\/span><b>When is it necessary to extend to 3D comparison?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When businesses need to simultaneously verify purchase orders (POs), goods received, and invoices, the problem shifts from simply managing warehouse receipts to managing other forms of inventory management. <\/span><a href=\"https:\/\/bizzi.vn\/3-way-matching-la-gi\/\"><span style=\"font-weight: 400;\">3D comparison<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doi_chieu_nhap_kho_thu_cong_bat_dau_kho_kiem_soat\"><\/span><b>When does manual inventory reconciliation become difficult to control?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The signs include: multiple suppliers, a large number of purchase orders (POs), one PO being delivered multiple times, one invoice involving multiple deliveries, multiple warehouses, multiple people involved, documents stored in Excel\/email\/different systems, numerous exceptions requiring retracing, and accountants spending time manually piecing together documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_co_the_xuat_hien_o_dau_trong_quy_trinh_nay\"><\/span><b>Where could Bizzi possibly appear in this process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As the number of transactions increases, the issue shifts from &quot;knowing what to reconcile&quot; to &quot;how to correctly match data and focus on handling exceptions.&quot; For businesses that need to connect the receiving process with invoice verification and document reconciliation in AP, solutions may be considered. <\/span><a href=\"https:\/\/bizzi.vn\/phan-mem-xu-ly-hoa-don-ai\/\"><span style=\"font-weight: 400;\">AI invoice processing software<\/span><\/a><span style=\"font-weight: 400;\"> and three-way reconciliation to reduce the volume of manual document merging and focus on handling exceptions. The warehouse receipt becomes a crucial input for the entire process. <\/span><a href=\"https:\/\/bizzi.vn\/moi-dieu-ban-can-biet-ve-luong-xu-ly-hoa-don\/\"><span style=\"font-weight: 400;\">invoice processing flow<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_mau_phieu_nhap_kho_01-VT_theo_Thong_tu_99\"><\/span><b>Download warehouse receipt form 01-VT according to Circular 99.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Warehouse Receipt Form in the system of forms according to Circular 99\/2025\/TT-BTC is Form No. 01-VT in Appendix I. Currently, there is a clear need for Word and Excel versions of the form to be formatted to support businesses in their operations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phieu_nhap_kho\"><\/span><b>Frequently Asked Questions about Warehouse Receipts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ai_la_nguoi_lap_phieu_nhap_kho\"><\/span><b>Who prepares the warehouse receipt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is necessary to clearly distinguish between the person who prepares, delivers, receives, and confirms the information in order to present it in a way that reflects the unit&#039;s actual responsibilities and procedures. It should not be assumed that the warehouse manager is always the person who prepares the information.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_luong_thuc_nhap_khac_chung_tu_thi_co_duoc_lap_phieu_khong\"><\/span><b>If the actual quantity received differs from the document, can a receipt be issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The receipt needs to reflect actual transactions and retain discrepancies for verification. Therefore, businesses still create receipts to record the actual amount received and maintain the reference figures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phieu_nhap_kho_co_giong_bien_ban_giao_nhan_hang_khong\"><\/span><b>Is a warehouse receipt the same as a goods delivery and receipt record?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A warehouse receipt records the entry of goods into the warehouse. A delivery and receipt record proves and confirms the delivery and receipt event between the parties, depending on the operation. They differ in their purpose.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phieu_nhap_kho_co_can_hoa_don_di_kem_khong\"><\/span><b>Does a warehouse receipt need to be accompanied by an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not all inventory transactions originate from external purchases (e.g., self-production, capital contribution); therefore, it cannot be said that every inventory receipt must always be accompanied by an invoice at the same time.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_lap_phieu_nhap_kho_dien_tu_khong\"><\/span><b>Is it possible to create an electronic warehouse receipt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Accounting Law and current regulations on electronic documents allow businesses to establish, store, and circulate documents in digital form when they meet the conditions of integrity and authenticity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_toan_va_thu_kho_lech_so_lieu_thi_lay_so_nao_lam_dung\"><\/span><b>If the accountant and the warehouse manager have different figures, which one should be used as the correct one?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do not select numbers based on job titles. You must go back to the process: document -&gt; receipt -&gt; inventory data -&gt; accounting data to identify the actual event and the point of discrepancy as the most accurate basis for verification.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When the purchasing process involves multiple purchase orders (POs), deliveries, and invoices requiring reconciliation, the Finance Team can explore ways to automate the process of document verification and exception handling before payment to achieve maximum efficiency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A warehouse receipt is not only a document recording the actual goods and materials received into the warehouse, but also a crucial link in the purchasing and payment control process. Its value lies in its ability to help businesses compare the quantity according to the documentation with the actual received goods, detect discrepancies, and link data between the warehouse, accounting, and purchasing departments before recording or making payments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For businesses with multiple purchase orders (POs) and monthly delivery and invoice processing, applying an invoice processing and automation (AP) solution helps connect PO data, warehouse receipts, and invoices, supporting three-way reconciliation and centralizing discrepancies for accounting verification before payment. This reduces the volume of manual document merging and improves control over the purchasing and payment process.<\/span><\/p>\n<p><b>Register here to receive consultation and experience solutions from Bizzi: <\/b><a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\"><b>Matching Invoices &amp; Documents<\/b><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Phi\u1ebfu nh\u1eadp kho l\u00e0 ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng v\u1eadt t\u01b0, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf&#8230;<\/p>","protected":false},"author":66,"featured_media":999981985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[372],"tags":[],"class_list":["post-999981984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981984"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981984\/revisions"}],"predecessor-version":[{"id":999981986,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981984\/revisions\/999981986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981985"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}