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Labeling of copies of paper receipts in Slovenia

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Summary
Did you know that labeling of copies of paper receipts will no longer need to be handed over to the final consumer? Namely, the tenth paragraph of Article 81 of the Value Added Tax Act (ZDDV-1) stipulates that a taxpayer is no longer required to hand over a paper receipt to the final consumer for the supply of goods or services unless the final consumer so requests. Pursuant to the fifth paragraph of Article 6 of the Tax Certification of Receipts Act (ZDavPR), if the customer requests a copy of the receipt, the taxpayer must issue a copy identical to the original, marked "COPY" and the serial number of the copy of the receipt.
Content

The said amendment does not change the method of marking issued copies of receipts, which is determined in the fifth paragraph of Article 6 of the ZDavPR. The first printed paper copy of the receipt is, as before, considered to be the original copy and is not labeled. This applies regardless of whether the receipt is printed and delivered to the consumer directly at the time of issue or subsequently. All subsequently printed receipts shall be deemed to be copies and shall be marked "COPY" and the serial number of the copy.
The first printed paper copy of the receipt is not labeled as a copy even if the receipt was not handed over to the consumer at the time of issue and it is printed for the first time and subsequently handed over to the inspector performing supervision. The inspector will know that this is a receipt that was not printed and handed over to the consumer at the time of issue. As a rule, in such a case, the inspector will request a printout of another copy of the receipt. If the receipt is labeled with the COPY mark and the serial number of the copy is - 1 - this will prove that the labeling of the copies is properly arranged.

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