In addition to the data regulated by the General Tax Law, the Value Added Tax Law, the Income Tax Law and the special regulations, the receipt/bill must also contain this information:
1. Date and time of the receipt/bill issuing – date, hour, minute
2. Receipt/bill number – consists of 3 parts:
a) Receipt/bill number
Each calendar year starts from the number 1, without empty spaces, for each business place, or for each billing device in the business place, or for the document type in the billing device. The rules for the receipt/bill number sequences are regulated by the taxpayer with an internal act at the beginning of the automated VAT collection process. Different combinations such as: 7001, 100001, etc. are not allowed. The taxpayer may also display numerical labels they need for bookkeeping as an additional element on the receipt/bill.
If the taxpayer in the automated VAT collection process uses the same type of receipt/bill numbers for cash and non-cash turnover, the receipt/bill numbers for the cash turnover will not always go in the same sequence. In those cases, it is important that there is a numerical sequence of receipts/bills in the taxpayer’s bookkeeping, as regulated by the internal act of taxpayers. If in the business premises the receipt/bill numbers are determined for all cash registers separately, then the receipt/bill numbers follow an unbroken number order in all the cash registers. For example, if there are 5 electronic cash registers in the business premises then the first receipt/bill has the number 1-POS1-1, the second one 2-POS1-1, etc., regardless of which cash register issued the receipt/bill.
When the receipt/bill number is determined separately for each electronic cashier in the business premises then the receipt/bill numbers in each cashout follow an unbroken order. For example, if there are two electronic cash registers in the business place, then the first cash register has the number 1-POS1-1, followed by 2-POS1-1, while the second cash register starts with number 1-POS1-2, followed by 2-POS1 -2.
b) Business premises labels
Rules for labeling of business premises are regulated by an internal act at the beginning of automated VAT collection process.
c) Billing device label
The rules for the labeling of the billing device are regulated by the taxpayer with an internal act at the beginning of automated VAT collection process.
3. Payment method label
Cash, card, check, transaction account, other
4. Billing device operator label
The taxpayer is required to link the operator’s label on the billing device with the personal identification number of the operator. When the billing is done by a physical person who is also a taxpayer, personal identification number of the taxpayer is used as a personal identification number of the operator. If more than one person is using one billing device, logging in and logging out of the device is mandatory for every operator.
If there are no operators on the billing device, as in the case of automatic billing device, a personal identification number of the taxpayer is entered as the operator label. The same applies when a receipt/bill is issued by a person who is not employed in the company, such as a traveling salesperson, ie the personal identification number of the taxpayer is entered.
5. Security code of the taxpayer issuer
The taxpayer determines the unique number for the electronic billing device on each electronic billing device. This code confirms the connection between the taxpayer and the issued receipt/bill. The security code is also printed in the receipt/bill if the Tax Administration can’t assign a unique receipt/bill identifier due to Internet disconnection. Once the connection is established, the security code is used to connect to the unique receipt/bill identifier afterward.
The issuer’s security code is also used to check the receipt/bill when a buyer or anyone that received the receipt/bill wants to check whether that receipt/bill is registered with the tax authority.
6. Unique receipt/bill identifier
An alphanumeric record that is automatically generated by the Tax Administration for every payment.
