--- title: Vouchers - What are accounting vouchers and what are they for? date: 2025-02-19T12:56:19Z modified: 2025-07-03T08:23:42Z permalink: "https://easy-software.com/en/glossary/voucher/" type: glossar status: publish excerpt: In an accounting context, a voucher is an indispensable record of every financial transaction, every income or expense within a company. wpid: 211288 timestamp: 2025-07-03T08:23:42Z tags: [] --- Such transactions are called business transactions because they change a company’s balance sheet. They must therefore be documented – with receipts. The following document types are considered accounting documents: invoices, till receipts, cheques, etc. ## What must a voucher contain? As there are many types of receipts, only the minimum requirements can be described here. A voucher must contain at least the following data: - Date and description of the business transaction - Name and address of the issuing company - Invoice number - Document number (number assigned by your own accounting department) - Total amount and itemized list - Tax rate for invoices - Net and tax amount for invoice amounts over 250 euros - Signature of an authorized signatory, if applicable (not always necessary for machine-generated receipts) This information is essential to ensure the accuracy and traceability of postings and to meet legal requirements. ### Different voucher types In accounting terms, the following documents are common voucher types: - **Invoice**: A document that documents the purchase of goods or services and shows the amount to be paid. - quittance: Proof of a payment, often used for cash payments. - **Till receipt**: A small receipt issued for cash sales, listing the items purchased and the amount paid. - **Check**: A written payment order that instructs a bank to withdraw a certain amount from an account and pay it to the recipient. - **Credit note**: A document indicating a refund or correction of a previous invoice. - **[Delivery note](https://easy-software.com/wp-content/uploads/wp-mfa-exports/glossar/incoming-goods-inspection.md)**: A document that confirms the delivery of goods and contains details of the items delivered. - **Bank statement**: A document that lists the transactions of a bank account over a specified period of time. - **Accounting documen**t: An internal document that documents an entry within the accounting department, often used for internal settlements. - **Expense repor**t: A document that lists an employee’s expenses for business purposes and is submitted for reimbursement. - **Credit card statemen**t: A document that lists credit card transactions over a period of time. These voucher types help to document a company’s financial transactions in a transparent and traceable manner. ### Internal and external vouchers Another basic category of accounting records distinguishes between internal and external receipts. This refers to the origin of the voucher. - Internal vouchers are documents that were generated within the company itself. Examples include outgoing invoices, payslips, clearing vouchers, etc. - External vouchers are documents that come from outside the company, i.e. do not originate from the company itself. Examples are [incoming invoices](https://easy-software.com/wp-content/uploads/wp-mfa-exports/page/accounts-payable.md), bank statements, etc. ## Why have vouchers at all? The phrase “_no entry without a receipt_” is one of the core principles of accounting. Vouchers are proof of all of a company’s economic activities; they provide evidence of a company’s financial processes during audits, before financial authorities or during internal controls. ## FAQ for vouchers ### What is a voucher? A receipt or voucher is proof of a company’s financial transactions and is part of accounting. As a collective term, it includes invoices, delivery bills, receipts, etc. Receipts serve as proof of a company’s income and expenditure. ### Is the voucher proof? No. It is a record of the business transactions of a company. ### Is a voucher also an invoice? No. An invoice must contain mandatory elements, which in turn do not have to appear in an accounting document. ### How do you distinguish vouchers? As a first major distinction, you can sort by internal and external vouchers. Internal vouchers come from your own company and external vouchers from an external company. [](https://easy-software.com/wp-content/uploads/wp-mfa-exports/page/easy-archive.md)## easyarchive Store data securely and legally compliant. discover easy archive [](https://easy-software.com/wp-content/uploads/wp-mfa-exports/page/easy-invoice.md)## easyinvoice Check and approve invoices digitally. discover easy invoice