In case the internet connection with the Tax Administrator is interrupted, the taxpayer issues the receipts/bills with the regulated data, without the unique identifier of the receipt/bill but necessary with the issuer’s security code. This security code serves as a verification of the connection between the taxpayer and the issued receipt/bill, but also to check if the receipt/bill is correct, i.e. when buyers want to verify if the taxpayer’s receipts/bills are reported to the Tax Administration.

The taxpayer is obliged to establish a connection and deliver all the issued receipts/bills without the unique identifier to the Tax Administration in two days, from the day the internet connection was interrupted. After that, the Tax Administration assigns a unique identifier to all delivered receipts/bills and delivers it to the taxpayer electronically. The procedure is entirely digital and it is carried out without the direct involvement of the taxpayer.


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