What Does a Fiscal Receipt Contain and Why Is It Important?

A fiscal receipt is proof that the sale of goods or services has been properly recorded through the fiscalization system.
Its role is to ensure transparent business operations, protect consumers, and provide accurate recording of tax obligations.

For a receipt to be valid, it must contain precisely prescribed information that allows each transaction to be clearly identified.

BASIC INFORMATION ON A FISCAL RECEIPT

A fiscal receipt contains the following information:

• Name and address of the legal entity (LLC)

The company’s Tax Identification Number (PIB) and VAT registration number are also listed if the company is in the VAT system.

• Name and address of the facility where the sale was made.
• Fiscal receipt number – a unique number that allows tracking of each transaction.
• Time of issue – the exact hour and minute the receipt was issued.
• Fiscal service operator code – identification of the device or system that issues the receipt.
• Taxpayer identification code for fiscalization – assigned by the Tax Administration after successful fiscalization.
• Unique receipt identification code – a unique number confirming that the receipt has been fiscalized.

PAYMENT INFORMATION

A fiscal receipt clearly displays:

• Method of payment – cash, card, bank transfer, or another method;
• Payment deadline – provided if payment was not made immediately;
• Buyer's Tax Identification Number (PIB) – mandatory when the transaction takes place between fiscalization taxpayers or for non-cash payments.

INFORMATION ABOUT GOODS OR SERVICES

The section related to the transaction includes:

• Name of the item or service,
• Quantity,
• Price excluding VAT and price including VAT,
• VAT rate,
• Discount rate (if applicable),
• Total price for each item, as well as the total amount of the receipt.

ADDITIONAL ELEMENTS OF A FISCAL RECEIPT

• Name of the operator – the person who issued the receipt;
• Time of fiscalization – the moment the receipt was successfully sent to the Tax Administration system;
• QR code.

WHY IS IT IMPORTANT TO CHECK A FISCAL RECEIPT?

A fiscal receipt is legally required and guarantees that the transaction has been reported to the Tax Administration.
Based on it, the buyer can:

• verify whether the receipt is valid,
• claim their right to file a complaint,
• keep proof of payment.

For the seller, a fiscal receipt ensures properly recorded sales and helps avoid penalties for non-fiscalized business operations.