No new obligations arise for the customer from the sales records.

According to the Sales Records Act (112/2016 Coll. of 16 March 2016), the seller is obliged to issue a receipt to the buyer. At the same time, he is obliged to register the received sales with the tax administrator online; in case of technical failure, within 48 hours at the latest.

Seller's information obligation.

The seller has obligations to inform its customers that the customer is buying from the seller, who is obliged to record the sales and issue the customer with a receipt.

The content of the information notice is

  • text reading 'Under the Act on the recording of sales, the seller is obliged to issue a receipt to the buyer. At the same time, the seller is obliged to register the sales received with the tax administrator online; in the event of a technical failure, within 48 hours at the latest,

  • the text reading 'According to the Act on the registration of sales, the seller is obliged to issue a receipt to the buyer. The recipient of sales shall register sales in the simplified mode, i.e. he is obliged to register the received sales with the tax administrator within 5 days at the latest.

The information notice must be placed by the seller in the place where the recorded sales are normally made, i.e. at the shop or on the websites of the so-called e-shops. The information must be sufficiently visible and legible.


The seller must issue a receipt to a customer who pays for goods or services by cash, card, vouchers (e.g. food vouchers) or other similar means at the latest when the recorded sale takes place. For the purposes of the Sales Records Act, the moment of realisation of a recorded sale shall be the moment of receipt of the recorded sale or the issuing of an order for its realisation (in the case of card transactions), if this moment occurs earlier.

The customer shall not be obliged to accept a receipt from the seller. It is entirely at the discretion of each customer whether to accept the receipt. Unlike in Italy or Croatia, in our country the customer will not be penalised for not accepting the receipt.

On the other hand, the customer pays VAT in the price of the product or service and expects the trader to pay the money to the public budget properly. By accepting the receipt, the customer is helping to ensure that this happens. The seller does not send the Revenue any information about the customer or about the specific items of his purchase, or the Revenue is only interested in the total amount of sales the seller receives.

Handing over the receipt

The Act on Sales Records does not regulate the format or method of transmitting the receipt to the customer and therefore the seller can issue the receipt electronically (without printing and transmit it to the customer e.g. via e-mail, MMS, bluetooh). Nevertheless, the most common method of transmission will be printed receipts. The electronic issuance of receipts is particularly useful in situations where there is no personal contact between the seller and the customer (e.g. when purchasing goods and services over the internet paid for by credit card). However, this form of transmission must be agreed between the customer and the seller.

Verification of the account

The seller who records sales is obliged to send the Financial Administration data on each recorded sale received no later than when the recorded sale is made. The customer will be able to verify whether the seller has indeed duly recorded the sales received for his purchase in the system of the Tax Administration by entering selected data on the receipt. In the case of registration of sales in the normal mode, the customer can verify this fact immediately after the purchase. In the event of an internet outage, the registration of the sale could be delayed or the registration information would not be available on the portal immediately, but within 48 hours at the latest. In the case of simplified sales registration, the customer will be able to verify this fact within 5 days of the sale.

Information to be provided on the receipt

The seller is obliged to indicate on the receipt:

  • Fiscal Identification Code (FIC),

  • its tax identification number (TIN),

  • the name of the establishment where the sale is made,

  • the designation of the cash register on which the sale is recorded,

  • the serial number of the receipt,

  • the date and time of receipt of the sale or of the issue of the receipt, if earlier,

  • the total amount of the sale, the taxpayer security code (BKP),

  • an indication of whether the sale is recorded under the normal or simplified scheme.

and in certain cases:

  • TIN of the entrepreneur for whom another entrepreneur records sales - if another person records sales for the entrepreneur, not only his TIN but also the TIN of the represented entrepreneur will be on the receipt.

  • The taxpayer's signature code (PKP) - if the receipt does not contain the FIC for objective reasons, e.g. in the event of a connection failure or when recording in the simplified regime.


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