Accounting documents according to Circular 200/2014/TT-BTC are an important legal basis regulating the preparation, signing and storage of documents in all enterprises. Compliance with regulations not only helps ensure the transparency and legality of accounting data but also limits risks during inspection and audit. The following article will help you understand the entire system of accounting documents according to Circular 200/2014/TT-BTC, along with practical instructions and digital transformation trends in document management in 2025 so that businesses can operate effectively and in accordance with the law.
What are accounting documents according to Circular 200/2014/TT-BTC?
Accounting vouchers according to Circular 200/2014/TT-BTC are paper or electronic documents created or received by enterprises, used to record, control and reflect economic transactions arising in the enterprise, to ensure accounting data is accurate, complete, legal and transparent.
The role of accounting documents according to Circular 200/2014/TT-BTC
Accounting documents according to Circular 200/2014/TT-BTC play an important role with specific purposes such as:
- Performing initial accounting: Preparing accounting documents is an important initial step in the entire accounting process, playing a fundamental role in establishing an effective internal control system. Without accounting documents, the enterprise will not have a basis to record the arising economic transactions, leading to the inability to perform initial accounting as well as operate the accounting system fully and legally.
- Basis for recording information in the enterprise accounting books: Accounting documents according to Circular 200/2014/TT-BTC play an important role as a legal basis to record and accurately reflect economic transactions arising in the enterprise. Each document provides full information on the amount, subject, time and content of the transaction, helping accountants correctly identify the nature of the transaction, accurately classify revenues and expenditures, debts and assets. Thanks to that, the accounting system is recorded transparently, ensuring the legality and reliability of financial data.
- Recording economic transactions: The preparation of accounting documents aims to fully record economic and financial transactions that have arisen and been completed, thereby ensuring the legality, validity and transparency of all transactions in the enterprise.
- Responsibility and compliance with the law: The preparation of accounting documents not only helps to fully record the economic transactions that arise but also clearly defines the legal responsibilities of individuals and departments involved in each transaction. Through this, the enterprise ensures proper implementation of accounting procedures, compliance with current legal principles and regulations, and at the same time enhances the transparency and reliability of financial information.
To better understand the regulatory basis and scope of application of accounting documents, enterprises need to master the legal regulations specifically guided in Circular 200/2014/TT-BTC issued by the Ministry of Finance.
Legal basis Circular 200/2014/TT-BTC regulating accounting documents
On December 22, 2014, the Minister of Finance signed Circular No. 200/2014/TT-BTC and officially took effect from January 1, 2015. Circular 200/2014/TT-BTC sets out unified regulations on the preparation, recording, circulation, storage and management of accounting documents. With the aim of ensuring the accuracy, transparency and completeness of financial information in the business model.
All provisions contrary to this Circular are hereby annulled. This Circular replaces the Enterprise Accounting Regime issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance and Circular No. 244/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance. The contents of the Circulars guiding Vietnamese Accounting Standards that do not contradict this Circular are still effective.
Applicable objects
According to Article 1 of Circular 200/2014/TT-BTC, the applicable subjects are as follows:
“Circular 200/2014/TT-BTC provides accounting guidance applicable to enterprises in all fields and economic sectors. Small and medium-sized enterprises that are implementing accounting according to the Accounting Regime applicable to small and medium-sized enterprises may apply the provisions of this Circular to accounting in accordance with their business characteristics and management requirements.”
Source: Law Library
Although both regulate the accounting regime for enterprises, Circular 200 and Circular 133 have different scopes of application and levels of detail. Below are the prominent differences that enterprises need to understand to ensure compliance with the corresponding legal documents.
The difference between Circular 200 and Circular 133 on accounting documents
Compared to Circular 133, accounting documents under Circular 200/2014/TT-BTC have a wider scope of application and more detailed requirements, suitable for large-scale enterprises. Circular 200 stipulates a complete system of documents, strict control procedures and specific instructions on electronic documents, while Circular 133 is built more simply to meet the needs of small and medium-sized enterprises.
Board: Overview comparison of Circular 200 and Circular 133
| Information | Circular 200 | Circular 133 |
| Applicable objects | All businesses | Applicable to small and medium enterprises (SME) only.
If you want to apply Circular 200, you must notify the Tax authority. |
| Accounts and recording system | Detailed instructions on accounting for economic transactions | There are no accounting entries to guide the business so it must apply accounting principles to record. |
| Financial reports | Balance sheet (BCTC)
Business performance report Financial statement notes |
|
| Cash flow statement (B03-DN) | Balance sheet (form F01-DNN) | |
From the table above, it can be seen that accounting documents according to Circular 200/2014/TT-BTC are built with a detailed guidance system, suitable for large-scale enterprises or those operating in fields with complex economic operations. This Circular requires enterprises to strictly comply with the process of preparing, circulating and storing documents, ensuring transparency and full comparison of accounting data.
In contrast, Circular 133 is designed to be more flexible for small and medium enterprises (SMEs), allowing them to proactively apply accounting principles to record transactions without having to follow each instruction entry. However, this simplicity also makes controlling documents and financial reports less systematic than Circular 200.
Depending on the scale, specific operations and financial management needs, enterprises can choose the appropriate Circular, or register to apply Circular 200 if they need to standardize and improve the quality of accounting reports according to current regulations.
Accounting voucher templates according to Circular 200/2014/TT-BTC
Accounting documents according to Circular 200/2014/TT-BTC are divided into many different types, depending on the purpose of use and origin. Understanding each type of document helps accountants create, control and store accounting records in accordance with regulations, while limiting errors in the process of accounting and tax settlement.
Accounting documents according to Circular 200/2014/TT-BTC on labor and wages
In payroll accounting, the use of accounting documents according to Circular 200/2014/TT-BTC helps businesses accurately record payments, deductions and obligations related to employees. Below is the system of accounting documents on salaries commonly applied in businesses according to regulations.
Board: Accounting documents details according to Circular 200/2014/TT-BTC on labor and wages.
| Labor and salary certificates | Number |
| Timesheet | 01a-LĐTL |
| Overtime timesheet | 01b-LĐTL |
| Salary payment table | 02-LĐTL |
| Bonus Payout Table | 03-LĐTL |
| Travel documents | 04-LĐTL |
| Product or work completion confirmation slip | 05-LĐTL |
| Overtime payment table | 06-LĐTL |
| Outsourcing payment table | 07-LĐTL |
| Contract of assignment | 08-LĐTL |
| Minutes of liquidation (acceptance) of the contract | 09-LĐTL |
| List of salary deductions | 10-LĐTL |
| Salary and social insurance allocation table | 11-LĐTL |
From the table above, it can be seen that accounting documents according to Circular 200/2014/TT-BTC in the field of labor - wages are regulated very specifically and strictly, including the entire process from recording working time, calculating salary, bonus, allowance to social insurance deductions. The preparation and storage of these documents not only helps businesses manage transparent human resource costs but also serves as an important legal basis when settling taxes, auditing or inspecting labor.
Accounting documents according to Circular 200/2014/TT-BTC on inventories
Inventory documents play an important role in recording, controlling and accurately reflecting the value of materials and goods of the enterprise. According to Circular 200/2014/TT-BTC, each transaction related to import - export and inventory of goods must have accompanying documents to ensure legality and transparency. Below are common types of inventory documents that enterprises need to understand:
Board: Details of accounting documents according to Circular 200/2014/TT-BTC on inventories.
| Inventory | Number |
| Warehouse receipt | 01-VT |
| Warehouse delivery note | 02-VT |
| Minutes of inspection of materials, tools, products and goods | 03-VT |
| End of period remaining materials report | 04-VT |
| Inventory record of materials, tools, products and goods | 05-VT |
| Purchase order | 06-VT |
| Material allocation table | 07-VT |
Accounting documents according to Circular 200/2014/TT-BTC on inventories are regulated very specifically, including full forms from warehouse receipts, warehouse delivery notes, inventory records to raw material allocation tables. Each type of document has its own code number (from 01-VT to 07-VT) to ensure uniform identification, management and storage in the entire enterprise accounting system.
Using the correct voucher form not only helps accountants accurately record changes in goods but also limits risks when checking, settling or inspecting taxes. At the same time, businesses need to fully store these vouchers within the prescribed time limit to ensure transparency and serve the work of comparing data in financial reports..
Accounting documents according to Circular 200/2014/TT-BTC on sales
In sales activities, accounting documents play a role in recording the entire process of generating revenue, debts and tax obligations of the enterprise. According to the provisions of Circular 200/2014/TT-BTC, accountants need to prepare and store the following types of documents to ensure the legality and transparency of transactions:
- Payment table for agents and consignees (01-BH)
- Counter card (02-BH)
After recording all transactions arising in sales activities, enterprises need to continue to strictly manage accounting documents related to currency. This is a group of documents reflecting revenue-expenditure transactions, payments and cash flow circulation, which plays an important role in ensuring the accuracy and transparency of financial reports.
Accounting documents according to Circular 200/2014/TT-BTC on currency
The group of accounting documents on currency includes forms used to record, control and reflect the receipt and payment of cash, bank deposits, foreign currency or monetary gold arising in the enterprise. Below is a list of specifically regulated forms of monetary documents, helping accountants easily apply them in recording and archiving work:
Board: List of accounting voucher samples according to Circular 200/2014/TT-BTC on currency.
| Money | Number |
| Receipt | 01-TT |
| Payment voucher | 02-TT |
| Advance payment request | 03-TT |
| Advance payment receipt | 04-TT |
| Payment request form | 05-TT |
| Receipt of payment | 06-TT |
| Currency gold inventory | 07-TT |
| Fund inventory table (VND) | 08a-TT |
| Inventory of funds (foreign currency, monetary gold) | 08b-TT |
| Payment statement | 09-TT |
Establishing and using accounting documents correctly according to Circular 200/2014/TT-BTC in the currency group helps businesses strictly control revenues, expenditures, advances and payments. Each form has its own function, supporting accountants to honestly reflect the financial situation, ensuring legality and transparency when reporting. At the same time, this is also an important basis for reconciling cash books, cash inventories and serving the work of auditing and tax inspection accurately and transparently.
Accounting documents according to Circular 200/2014/TT-BTC on fixed assets
For fixed assets (FA), the accounting voucher system according to Circular 200/2014/TT-BTC is clearly regulated to ensure accurate and transparent recording, tracking and management of assets. Below is a list of voucher forms for fixed assets.
Board: List of accounting documents according to Circular 200/2014/TT-BTC for fixed assets.
| Fixed assets (TSCĐ) | Number |
| Minutes of fixed asset handover | 01-Fixed assets |
| Minutes of liquidation of fixed assets | 02-Fixed Assets |
| Minutes of handover of completed major repair fixed assets | 03-Fixed Assets |
| Minutes of revaluation of fixed assets | 04-Fixed Assets |
| Fixed Asset Inventory Record | 05-Fixed Assets |
| Fixed Asset Depreciation Calculation and Allocation Table | 06-Fixed Assets |
It can be seen that accounting documents according to Circular 200/2014/TT-BTC for fixed assets not only help businesses manage the entire life cycle of assets, from purchasing, using to liquidation. Documents for fixed assets ensure the recording of value, depreciation and transfer of assets are transparent and in accordance with regulations.
Main content of accounting documents
Accounting documents must ensure the following main contents:
- Name and number of accounting document;
- Date, month, year of accounting document creation;
- Name and address of the agency, organization, unit or individual preparing the accounting documents;
- Name and address of the agency, organization, unit or individual receiving the accounting document;
- Content of economic and financial transactions;
- Quantity, unit price and amount of economic and financial transactions are written in numbers; total amount of accounting documents used to collect and pay money are written in numbers and words;
- Signature, full name of the person making, approving and those related to the accounting document.
After understanding the main content of accounting documents, businesses need to clearly understand the process of preparing, checking, approving and storing accounting documents according to Circular 200/2014/TT-BTC to ensure compliance with legal regulations.
Procedures for processing and storing accounting documents according to Circular 200/2014/TT-BTC
To ensure that accounting and document management are unified and transparent, businesses need to comply with the law. Accounting document processing procedure according to Circular 200/2014/TT-BTCThis process is clearly defined, including steps from preparation, checking, circulation to storage and destruction, helping accountants comply with legal regulations and limit risks in the process of recording transactions. Specifically as follows:
Board: Accounting document processing procedure according to Circular 200/2014/TT-BTC
| Step | Implementation content | Goals and Meaning |
| Prepare, receive and process accounting documents | Receive accounting documents arising during the period, compare with actual transactions, confirm information with relevant parties. | Ensure that documents are complete, accurate, and correctly reflect the economic transactions that arise. |
| Translate accounting documents into Vietnamese | Translate documents prepared in foreign languages into Vietnamese when used for accounting and financial reporting. | The enterprise is responsible for the accuracy of the translation, the translation must be accompanied by the original. |
| Check the validity and legality of accounting documents | Check the form, content, data and authenticity of documents before recording. | Only record when the documents are legal and valid. |
| Accounting circulation and recording | Transfer documents to relevant departments for comparison, confirmation, signature and collection to the accounting department for recording and storage. | Ensure transparency, avoid loss and error, with signature confirmation from relevant parties |
| Preservation, storage and destruction of accounting documents | Store documents in chronological order, clearly classified; destroy when the storage period expires according to regulations. | Ensure safety, completeness, easy to look up; destruction must have a decision of the legal representative. |
Proper compliance with the accounting document processing procedures according to Circular 200/2014/TT-BTC not only helps businesses ensure legality, validity and transparency in all accounting operations, but is also an important basis for effective internal control and risk reduction during tax audits.
A system of documents that are established, checked and stored in accordance with regulations will contribute to improving the reliability of financial reports, supporting businesses in managing costs and making more accurate decisions.
Conclude
It can be seen that compliance with accounting documents according to Circular 200/2014/TT-BTC is not only a mandatory requirement of the law, but also a foundation to help businesses manage their finances more effectively, transparently and professionally. Each step in the process from preparation, checking, circulation to storage plays an important role in ensuring the accuracy and reliability of the accounting system.
In the context of increasingly strict accounting and tax regulations, businesses need to proactively review, standardize and optimize document processes to limit risks during inspections.
MAN – Master Accountant Network With a team of experts with more than 30 years of experience in the fields of accounting, tax and auditing, we are ready to accompany businesses in consulting, standardizing and implementing accounting document systems in accordance with Circular 200/2014/TT-BTC, helping businesses operate effectively and comply with the law to the maximum.
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile / Zalo: 0903 963 163
- E-mail: man@man.net.vn
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