Who is required to issue receipts?

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In principle, the obligation to issue receipts applies to all restaurants that use an electronic cash register system . If you have an open cash register instead, you do not necessarily have to issue a receipt. However, this type of cash register system is considered outdated and is rarely used anymore.

The obligation to issue receipts does not only apply in traditional restaurants. There is also an obligation to issue receipts in cafés and bakeries , and even if you have opened a snack bar , you should issue a receipt for every booking.

However, under certain conditions, it is possible to be exempted from the obligation to issue receipts for restaurants, at least temporarily - namely if issuing receipts is very time-consuming and unreasonable in individual cases. This is the case, for example, with the obligation to issue receipts in a bar or at a festival. To do this, your business must meet the following conditions:

Goods are sold to an uruguay phone data disproportionate number of unknown persons.
It is unreasonable to issue receipts because compliance with the obligation would demonstrably result in a material or personal hardship for you. Such hardship may arise, for example, if the obligation to issue receipts results in long queues and the workflow is significantly delayed.
The exemption from the obligation must not affect taxation .
Do you think these criteria apply to you? Then you can submit an informal application to the responsible tax authority. They will decide whether the exception is granted. If the tax authority considers the criteria to be met, they can approve your application on reasonable grounds .

However, there is no guarantee, as decisions are always made on a case-by-case basis. If your application is accepted, you are exempt from the obligation for a limited period of time. Retroactive approval is also conceivable .



The receipt in detail
When the obligation to issue receipts came into force, everyday business operations changed for many companies. One thing is clear: the receipt must be issued according to the law. There is no specific penalty for ignoring this, but it does make you suspicious to the tax office.

How should the receipt be issued?

You can either print out your receipt immediately after payment or issue it digitally, for example as an email. Practical receipt printers are already integrated into a modern POS system , so you save yourself unnecessary walking. The main reason for a digital receipt is that it is environmentally friendly. After all, printed receipts use a lot of paper, for which you also have to pay.