Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, economic-statistical, abstract-logical research methods; used the personal experience of the authors as auditors, consultants on the subject. Results. The necessity of introducing the form of forms of a sanatorium-resort voucher and coursework, the determination of the minimum duration of a voucher, the possible inclusion in the state program “Electronic voucher” is revealed. Practical implications. The results obtained should be applied by sanatorium-resort organizations and recreation organizations.