{"id":211288,"date":"2025-02-19T13:56:19","date_gmt":"2025-02-19T12:56:19","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=211288"},"modified":"2025-07-03T10:23:42","modified_gmt":"2025-07-03T08:23:42","slug":"voucher","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/voucher\/","title":{"rendered":"Vouchers &#8211; What are accounting vouchers and what are they for?"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Such transactions are called <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">business transactions<\/mark> because they <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">change a company&#8217;s balance sheet<\/mark>. They must therefore be documented &#8211; with receipts. 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d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\n\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\n\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\n\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\" fill=\"#1D1D1B\"><\/path>\n\t<\/g>\n<\/g>\n<\/svg>\n<\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">What must a voucher contain?<\/h2>\n\n\n\n<p>As there are <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">many types of receipts<\/mark>, only the<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\"> minimum requirements<\/mark> can be described here. A voucher must contain at least the following data:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Date and description of the business transaction<\/li>\n\n\n\n<li>Name and address of the issuing company<\/li>\n\n\n\n<li>Invoice number<\/li>\n\n\n\n<li>Document number (number assigned by your own accounting department)<\/li>\n\n\n\n<li>Total amount and itemized list<\/li>\n\n\n\n<li>Tax rate for invoices<\/li>\n\n\n\n<li>Net and tax amount for invoice amounts over 250 euros<\/li>\n\n\n\n<li>Signature of an authorized signatory, if applicable (not always necessary for machine-generated receipts)<\/li>\n<\/ul>\n\n\n\n<p>This information is essential to ensure the accuracy and traceability of postings and to meet legal requirements.<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Different voucher types<\/h3>\n\n\n\n<p>In accounting terms, the following documents are common voucher types:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Invoice<\/strong>: A document that documents the purchase of goods or services and shows the amount to be paid.<\/li>\n\n\n\n<li>quittance: Proof of a payment, often used for cash payments.<\/li>\n\n\n\n<li><strong>Till receipt<\/strong>: A small receipt issued for cash sales, listing the items purchased and the amount paid.<\/li>\n\n\n\n<li><strong>Check<\/strong>: A written payment order that instructs a bank to withdraw a certain amount from an account and pay it to the recipient.<\/li>\n\n\n\n<li><strong>Credit note<\/strong>: A document indicating a refund or correction of a previous invoice.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/easy-software.com\/en\/glossary\/incoming-goods-inspection\/\">Delivery note<\/a><\/strong>: A document that confirms the delivery of goods and contains details of the items delivered.<\/li>\n\n\n\n<li><strong>Bank statement<\/strong>: A document that lists the transactions of a bank account over a specified period of time.<\/li>\n\n\n\n<li><strong>Accounting documen<\/strong>t: An internal document that documents an entry within the accounting department, often used for internal settlements.<\/li>\n\n\n\n<li><strong>Expense repor<\/strong>t: A document that lists an employee&#8217;s expenses for business purposes and is submitted for reimbursement.<\/li>\n\n\n\n<li><strong>Credit card statemen<\/strong>t: A document that lists credit card transactions over a period of time.<\/li>\n<\/ul>\n\n\n\n<p>These voucher types help to document a company&#8217;s financial transactions in a transparent and traceable manner.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-small\">Internal and external vouchers<\/h3>\n\n\n\n<p>Another basic category of accounting records distinguishes between internal and external receipts. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">This refers to the origin of the voucher<\/mark>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Internal vouchers <\/mark>are documents that were generated within the company itself. Examples include outgoing invoices, payslips, clearing vouchers, etc.<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">External vouchers<\/mark> are documents that come from outside the company, i.e. do not originate from the company itself. Examples are <a href=\"https:\/\/easy-software.com\/en\/accounts-payable\/\">incoming invoices<\/a>, bank statements, etc.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Why have vouchers at all?<\/h2>\n\n\n\n<p>The phrase \u201c<em>no entry without a receipt<\/em>\u201d is one of the core principles of accounting.&nbsp; Vouchers are proof of all of a company&#8217;s economic activities; they provide evidence of a company&#8217;s financial processes during audits, before financial authorities or during internal controls.<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"gb-headline gb-headline-213ffa1c gb-headline-text gb-headline-medium\">FAQ for vouchers<\/h2>\n\n\n<div class=\"gb-container gb-container-1be7b817 gb-accordion\" data-accordion-multiple-open>\n<div class=\"gb-container gb-container-950a0758 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-041e55d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-041e55d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-df6d8a2f gb-headline-x-small\"><span class=\"gb-icon\"><svg class=\"gb-accordion__icon\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><svg class=\"gb-accordion__icon-open\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">What is a voucher?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-fa4de532\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-fa4de532\">\n\n<p>A receipt or voucher is proof of a company&#8217;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&#8217;s income and expenditure.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5f80bc50 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-5eac59d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-5eac59d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-960f94ed gb-headline-x-small\"><span class=\"gb-icon\"><svg class=\"gb-accordion__icon\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><svg class=\"gb-accordion__icon-open\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Is the voucher proof?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-6c2b8ff8\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-6c2b8ff8\">\n\n<p>No. It is a record of the business transactions of a company.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2c05ebae gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-0e29afc6 gb-accordion__toggle\" id=\"gb-accordion-toggle-0e29afc6\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-2e1f2a5c gb-headline-x-small\"><span class=\"gb-icon\"><svg class=\"gb-accordion__icon\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><svg class=\"gb-accordion__icon-open\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Is a voucher also an invoice?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-317e89cc\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-317e89cc\">\n\n<p>No. An invoice must contain mandatory elements, which in turn do not have to appear in an accounting document.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-510ba2d4 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-2b4f4f69 gb-accordion__toggle\" id=\"gb-accordion-toggle-2b4f4f69\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-edc91945 gb-headline-x-small\"><span class=\"gb-icon\"><svg class=\"gb-accordion__icon\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><svg class=\"gb-accordion__icon-open\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">How do you distinguish vouchers?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-2fb0a4bd\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-2fb0a4bd\">\n\n<p>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.<\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span translate=\"no\">easy<\/span><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-easy-blue-color\"><span translate=\"no\">archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Store data securely and legally compliant.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy archive<\/span><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 48 48\" style=\"enable-background:new 0 0 48 48;\" xml:space=\"preserve\"><path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span translate=\"no\">easy<\/span><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-easy-cyan-color\"><span translate=\"no\">invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Check and approve invoices digitally.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy invoice<\/span><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 48 48\" style=\"enable-background:new 0 0 48 48;\" xml:space=\"preserve\"><path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In an accounting context, a voucher is an indispensable record of every financial transaction, every income or expense within a company.  <\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-211288","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/211288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/211288\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/media?parent=211288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}