What is an expense voucher, and when is it issued?

When a business buys a service from a non-taxpayer, or purchases goods from someone who cannot issue an invoice, it hits a problem: the other party cannot provide an invoice, yet the business must record the expense legally. This is the gap the expense voucher (in Turkey, gider pusulası) fills. An expense voucher is a kind of "mirror" of an invoice issued by the buyer: because the seller cannot provide a document, the paying business documents the expense itself. This article explains what an expense voucher is, when it is issued, its relationship with tax withholding, and how to keep it correctly.

What is an expense voucher?

An expense voucher is a document a VAT-registered business issues for purchases from people who keep no books and have no obligation to issue an invoice. Normally the selling party issues the invoice. But if the other party is not a tradesperson or company but an ordinary individual — for example, when a business buys second-hand items from a person, or receives an occasional service — that individual cannot provide an invoice. In that case the responsibility to document the expense passes to the buyer: the business issues an expense voucher showing the amount paid, from whom, and what was purchased.

When is an expense voucher issued?

The basic rule: if the other party cannot issue a legal invoice for the payment you make, and the transaction is to be expensed, an expense voucher comes into play. Classic examples include certain goods and services obtained from non-taxpayers. The distinction is critical: if the other party is a taxpayer who can issue an invoice, you request a normal invoice, not an expense voucher. An expense voucher is only the solution for "no invoice available" situations; it cannot be used arbitrarily in place of an invoice. There is also an electronic expense voucher (e-Gider pusulası) under Turkey's digital-transformation rules, and where the document is mandatory or appropriate is set by regulation; it is best to confirm the current position with your accountant.

The expense voucher and tax withholding

The most important thing that sets an expense voucher apart from an ordinary expense slip is that it often involves a tax withholding. When making the payment, the business may be obliged to compute and declare an income-tax withholding at a certain rate, paying the remaining net amount to the other party. The withholding rate varies by the type of goods or service obtained. In that sense an expense voucher is not merely an expense document but one that creates a tax obligation. Because rates and scope are set by regulation and change, the correct rate should be confirmed from a current source.

What an expense voucher should contain

A valid expense voucher clearly shows to whom, for what, and how much was paid. It carries the issuing business's details, the identity of the person paid (name, identity number), a description of the goods or service, the amount, the computed tax withholding, and the issue date. This information both proves the reality of the expense and ensures the withheld tax is declared correctly. An incomplete or careless expense voucher can lead both to the expense being rejected and to tax problems.

A practical way to keep the record

In many businesses the expense voucher is one of those documents tracked in a scattered way: it piles up in a drawer, someone tries to gather them at month-end, and some go missing. Yet every expense voucher is a real cost of your business and should be part of your income and expense tracking. In a pre-accounting system, the moment you issue an expense voucher, the amount, the supplier and any withholding are recorded, the expense is posted to the right category, and it shows up in your reports. That both removes the "is this expense documented?" question and lets you see your period-end profitability with real costs.

Quick summary

An expense voucher is a document issued by a business to record purchases from people who cannot issue an invoice. If the other party can issue an invoice, you request an invoice instead. An expense voucher often involves an income-tax withholding, which creates a tax obligation. The document must clearly show the identity of the person paid, the amount and the withheld tax. Because rate and scope are set by regulation and change, confirm the current rule — and in daily life, keep the expense voucher systematically as part of your income-expense flow.