Next.js: document is not defined

I think, in server rendering mode, the document is undefined. You should be able to use it inside class lifecycle methods or useEffect

import React, {useEffect} from "react";
import {Elements, StripeProvider} from 'react-stripe-elements';
import CheckoutForm from '../../components/Payment/CheckoutForm';
import { useRouter } from 'next/router';


var stripe_load = () => {
    var aScript = document.createElement('script');
    aScript.type = 'text/javascript';
    aScript.src = " https://js.stripe.com/v3/";

    document.head.appendChild(aScript);
    aScript.onload = () => {

    };
};

function Payment({host}) {
    const key = host.includes('localhost') ? 'test' : 't';

    useEffect(() => {
      var aScript = document.createElement('script');
       aScript.type = 'text/javascript';
       aScript.src = " https://js.stripe.com/v3/";

       document.head.appendChild(aScript);
       aScript.onload = () => {

       };
    }, [])
    //stripe_load();

    const router = useRouter();

    return (
        <div className="Payment Main">
            <StripeProvider apiKey={key}>
                <Elements>
                    <CheckoutForm planid={router.query.id}/>
                </Elements>
            </StripeProvider>
            <br/>
            <br/>
            <p>Powered by Stripe</p>
        </div>
    );
};


Payment.getInitialProps = async ctx => {
    return { host: ctx.req.headers.host }
};

export default Payment

You need to wrap your document using validator process.browser, because this document is belong to client side, and the error occured when nextjs render in server side.

var stripe_load = () => {
    if (process.browser) {
        var aScript = document.createElement('script');
        aScript.type = 'text/javascript';
        aScript.src = " https://js.stripe.com/v3/";

        document.head.appendChild(aScript);
        aScript.onload = () => {

        };
    }
};