Cash Receipt (Fiscal or System Receipt)

A document that certifies the sale of goods or services and through which commercial activity is recorded and reported to the tax authorities. It can be a fiscal cash receipt (fiscal receipt) issued via a fiscal device, or a system receipt generated through an Integrated Automated Trade Management System (for example, in e-shops, online platforms, mobile sales applications, or retail chains with integrated POS systems, etc.). It contains mandatory details, including information about the merchant, the date and time of the transaction, a description of the goods or services, quantity, price, and total amount, including applicable VAT. Every person conducting sales is required to issue a cash receipt, except in cases where payment is made via bank transfer, cash deposit, postal money transfer, or through a payment service provider. The receipt serves as proof of payment and is required for making a claim, return, exchange, or repair of the purchased goods or services.