Pursuant to the Accounting Act, each event that has occurred must be entered into the books of accounts. The basis for entries of these events in the books of accounts are accounting vouchers. Their purpose is to record that an economic transaction has been carried out. The Act calls them source evidence.
It can be said that an accounting voucher is any document that is the basis for an entry in the books of accounts. These can be both invoices issued in accordance with the provisions of the VAT Act (hereinafter: the VAT Act), but also bills or forms (such as cash receipts).
Source prawo.pl
