Delivery note forms issued by the Ministry of Finance of Vietnam: How to compile them?
What is the use of a delivery note in Vietnam?
A delivery note is a form used by enterprises to strictly manage the release of goods from a warehouse, ensuring there is no shortage or loss. Recording the quantity and value of goods released helps the accounting department calculate production costs, thus calculating the cost of products or services.
This note also serves as a basis for verifying and checking the validity of documents, ensuring the release process follows the correct procedure.
What is the delivery note form in Vietnam according to Circular 200/2014/TT-BTC?
The Delivery Note Form as per Circular 200 is Form No. 02 - VT stipulated in Appendix 3 issued with Circular 200/2014/TT-BTC.
DOWNLOAD >> Delivery Note Form According to Circular 200
This delivery note form applies to enterprises in all fields and all economic sectors. Small and medium-sized enterprises adopting the accounting regime for small and medium-sized enterprises can apply the provisions of Circular 200/2014/TT-BTC to suit their business characteristics and management requirements.
Instructions for Completing the Delivery Note Form According to Circular 200:
- The top left corner of the delivery note must clearly state the name of the unit (or seal the unit), and the section releasing goods. A delivery note is made for one or several types of materials, tools, instruments, products, and goods from the same warehouse for one cost-accounting object or the same intended use.
- When drafting the delivery note, clearly state: the name of the receiver, name, unit (section): number and date, month, year of drafting the note; reason for releasing goods and the warehouse from which the materials, tools, instruments, products, goods are released.
+ Columns A, B, C, D: Write the serial number, name, brand, specifications, quality, code, and unit of measurement of the materials, tools, instruments, products, goods.
+ Column 1: Indicate the quantity of materials, tools, instruments, products, goods as requested for release by the user (unit).
+ Column 2: The storekeeper records the actual quantity released (the actual quantity released can only be equal to or less than the requested quantity).
+ Columns 3, 4: The accountant records the unit price (according to the accounting regulations of the enterprise) and calculates the amount for each type of material, tool, instrument, product, goods released (column 4 = column 2 x column 3).
- Total Line: Record the total amount of the actual quantity of materials, tools, instruments, products, goods released.
- Line "Total amount in words": Write the total amount in words on the delivery note.
Note: The delivery note is prepared by the requesting departments or by the management department, warehouse section (depending on the organization and regulations of each enterprise) in 3 copies (using carbon paper to write once). After drafting the note, the drafter and chief accountant sign it before forwarding it to the director or authorized person for approval (clearly stating full name) to deliver to the receiver to take to the warehouse to receive goods. After releasing the goods, the storekeeper records in column 2 the actual quantity released for each item, dates the release, and signs the delivery note together with the receiver (clearly stating full name).
- Copy 1: Kept by the drafting department.
- Copy 2: Retained by the storekeeper to record in the warehouse card, then forwarded to accounting for entry in columns 3, 4, and into the accounting books.
- Copy 3: Retained by the receiver of materials, tools, instruments, products, goods to track in the use department.
Delivery note forms issued by the Ministry of Finance of Vietnam: How to compile them? (Image from the Internet)
What is the delivery note form in Vietnam according to Circular 133/2016/TT-BTC?
The Delivery Note Form as per Circular 133 is Form No. 02 - VT stipulated in Appendix 3 issued with Circular 133/2016/TT-BTC.
DOWNLOAD >> Delivery Note Form According to Circular 133
This delivery note form applies to small and medium-sized enterprises (including micro-enterprises) in all fields and all economic sectors under the laws on support for small and medium-sized enterprises, except state-owned enterprises, enterprises with over 50% charter capital owned by the state, and public companies under the laws on securities, cooperatives, and cooperative unions as per the Cooperative Law.
Instructions for Completing the Delivery Note Form According to Circular 133:
- The top left corner of the delivery note must clearly state the name of the unit (or seal the unit), and the section releasing goods. A delivery note is made for one or several types of materials, tools, instruments, products, goods from the same warehouse for one cost-accounting object or the same intended use.
- When drafting the delivery note, clearly state: the name of the receiver, name, unit (section): number and date, month, year of drafting the note; reason for releasing goods and the warehouse from which the materials, tools, instruments, products, goods are released.
+ Columns A, B, C, D: Write the serial number, name, brand, specifications, quality, code, and unit of measurement of the materials, tools, instruments, products, goods.
+ Column 1: Indicate the quantity of materials, tools, instruments, products, goods as requested for release by the user (unit).
+ Column 2: The storekeeper records the actual quantity released (the actual quantity released can only be equal to or less than the requested quantity).
+ Columns 3, 4: The accountant records the unit price (according to the accounting regulations of the enterprise) and calculates the amount for each type of material, tool, instrument, product, goods released (column 4 = column 2 x column 3).
- Total Line: Record the total amount of the actual quantity of materials, tools, instruments, products, goods released.
- Line “Total amount in words”: Write the total amount in words on the delivery note.
Note: The delivery note is prepared by the requesting departments or by the management department, warehouse section (depending on the organization and regulations of each enterprise) in 3 copies (using carbon paper to write once).
After drafting the note, the drafter and chief accountant sign it before forwarding it to the director or authorized person for approval (clearly stating full name) to deliver to the receiver to take to the warehouse to receive goods.
After releasing the goods, the storekeeper records in column 2 the actual quantity released for each item, dates the release, and signs the delivery note together with the receiver (clearly stating full name).
+ Copy 1: Kept by the drafting department.
+ Copy 2: Retained by the storekeeper to record in the warehouse card, then forwarded to accounting for entry in columns 3, 4, and into the accounting books.
+ Copy 3: Retained by the receiver of materials, tools, instruments, products, goods to track in the use department.
