receipt
A receipt [ kasn̩bɔŋ, kasn̩bɔː ] (of checkout and French Bon "voucher", plural receipts, sales slips or cash voucher , Austrian and Swiss also Kassabon ) is an automatically by electronic or computer-based POS systems or cash registers produced evidence about the purchase and payment of goods or services .
General
Most everyday purchases are made in retail stores ( shops , supermarkets , restaurants ), whereby the receipts usually represent the only written proof of the purchase. This automatic printed product by cash registers is linked to a control strip that summarizes the daily sales of all printed receipts.
Content and format
Germany
The tax office in Germany requires minimum information on receipts up to a total amount of 250 euros (including sales tax), which meet the requirements of § 33 UStDV :
- Name and address of the biller
- Name of the goods sold
- Quantity and unit price ( gross price in retail , net value otherwise)
- Sales tax identification number
- separate VAT expulsion after value added tax (7% and 19%)
- Date and time of issue
Proof of the payment cards used is not required by law, but it is customary that the type of payment is also recorded on the receipt so that in the event of a complaint , the amount can be reimbursed to the customer using the same payment method. A receipt has been mandatory in Germany since January 1, 2020. The so-called “Kassengesetz 2020” is not an independent law, but a reform of the tax code (AO) and is intended to make electronic manipulation for the purpose of tax evasion more difficult. With a few exceptions, a receipt must therefore be issued to everyone involved in the business.
front
Receipts often contain the necessary information for a small amount invoice, sometimes also the information for an invoice from € 250.01 / CHF 400 (with the exception of the details of the recipient of the service ) as well as an additional confirmation of receipt of the payment. In the case of cashless payments, the payment protocol is sometimes also printed out directly on the receipt. In addition, they are occasionally used for marketing purposes, for example to encourage further purchases with printed coupons .
back
In some cases, the back of the receipts are also used for
- Authorizations for cashless payments (Germany, Austria),
- Notes on certain conditions such as general terms and conditions or notes on guarantee or warranty or
- Marketing purposes.
format
The format of the receipts, which come from narrow continuous rolls for robust and inexpensive printing processes using low-maintenance receipt printers , is often 57 mm or 80 mm wide (with the rolls being cut to undersize by up to 0.5 mm).
The direct thermal printing used requires rolls of thermal paper . In some cases, thermal paper ages relatively quickly. The typeface gradually fades under the influence of light and heat or is gradually dissolved by foreign matter. Depending on the thermal paper used, the receipt can contain harmful substances such as bisphenol A , which is absorbed through the skin on contact with the paper. According to laboratory tests, the proportion in thermal paper is between 0.5 and 3.2% bisphenol A, which can easily be extracted. The use of bisphenol A in concentrations of more than 0.02% in thermal paper has been prohibited since January 2020. The European Chemicals Agency expects bisphenol S to be used as one of the alternatives with the highest market significance , alongside Pergafast 201 and D8 .
Legal issues
Germany
The receipt can meet the requirements of an invoice if it contains all the information; For the invoice, only the identity of the issuer of the invoice is required according to Section 14 (1) UStG . In contrast, it is usually not a receipt because it requires the name of the exhibitor and his signature or a qualified electronic signature according to Section 368 of the German Civil Code . Receipts up to a total amount of € 250.00 (including VAT ), which meet the requirements of Section 33 UStDV , are recognized as small-value invoices. Here need entrepreneurs pay as beneficiaries that during the ten-year retention period readability is guaranteed even with the use of thermal paper and unharmed survived (the contents of § 14b para. 1 sentence 1-4 i. V. m. § 14 1 para. Set 2 UStG). This is guaranteed by a copy on normal paper. It is then no longer necessary for the invoice recipient to keep the receipt (Section 14b.1. Paragraph 5 Clause 3 and 4 UStAE). The invoice issuer, however, must keep a duplicate invoice.
Since January 2020 have for tax purposes in accordance with § 146a para. 1 AO all sellers that record subject transactions capture using an electronic recording system, a recording system to use that every recording duty incident individually, complete, accurate, timely and orderly records. Section 146a (2) AO provides for an obligation to issue receipts , according to which the person involved in this business transaction must issue a receipt relating to the business transaction and make it available to him. Electronic recording systems within the meaning of Section 146a Paragraph 1 Clause 1 AO are, according to Section 1 KassenSichV, electronic or computer-aided cash register systems or cash registers. However, the new regulation does not require the use of these cash register systems or cash registers, so that entrepreneurs can (continue to) use an open cash register.
The mandatory information on receipts is regulated in § 6 KassenSichV. According to this, a receipt must contain at least the full name and full address of the entrepreneur providing the service, the date on which the receipt was issued and the time at which the process began, as well as the time at which the process was ended, the quantity and type of items delivered or the scope and type of other services that Transaction number, the fee and the applicable tax amount for the delivery or other service in one sum as well as the applicable tax rate or, in the case of a tax exemption, an indication that a tax exemption applies to the delivery or other service and the serial number of the electronic recording system or the serial number of the safety module.
In the event of a complaint or an exchange , sellers often ask for the receipt to ensure proof of the purchase in the seller's shop. Sellers may only combine the exchange of goods with conditions such as the presentation of a receipt if they are not legally obliged to exchange goods and are acting out of goodwill . As part of the assertion of warranty or guarantee claims , the buyer must regularly provide evidence of the purchase of an item. The evidence for this is not necessarily associated with the receipt. The essential circumstances of the purchase can also be proven in other ways (for example, by card payment slip). Any other arrangement would discriminate unduly the buyer (such as when using Conditions by § 307 BGB).
In the case of entertainment expenses , the receipt - which in this case must comply with sales tax regulations - or another machine-generated invoice registered in the cash register is required, as the expenses are otherwise not tax-deductible.
International
The obligation to issue receipts already exists in many other EU member states ( Italy , Austria , Portugal , Sweden , Slovenia and the Czech Republic ) and serves to strengthen transparency and efficient verification by the tax authorities. This transparency also increases prevention and is a means of avoiding tax evasion (for example through “sales bypassing the till”) because the opportunities for detection increase.
In France , receipts up to 10 euros no longer have to be automatically printed out since September 2020, and from January 2022 there will be no receipts for purchase amounts up to 30 euros . In Anglo-Saxon countries the receipt has ( english receipt, sales check ) similar meaning as in Germany, he is not considered a bill, but is an evidence to allow proof of purchase for a complaint or an exchange. In the USA some are chain stores gone over optional not print the receipt ( English electronic receipt ). Instead, the receipt is sent to the customer by email or uploaded to an encrypted website . In the US, which are selling prices always net prices , which (the sales tax English sales tax ) increase or other taxes, however, which only appear on the receipt. Receipts can even serve as an advertising medium there , because the very low price per thousand contacts allows advertising on receipts even for small businesses with a low advertising budget .
Trivia
The expression “Is saved!” Is a slang expression for consent, for example with the meaning “That's okay!” Or “I understood!” The origin of the word relates to the inclusion of an article on the receipt or the entry a cash register .
literature
- Literature on receipts in the catalog of the German National Library
- Susann Körner: Receipt language. In: Freio 5: Zettel (Winter 2013), ISBN 978-3-9815027-4-9 , pp. 34–39.
Web links
Individual evidence
- ↑ Werner Pepels, Gabler Lexikon Vertrieb und Handel , 1998, p. 231
- ↑ Lisa Mayr: Questionable receipts: It's best not to touch them! In: derstandard.at . March 8, 2019, accessed March 14, 2019 .
- ↑ Questions and answers on bisphenol A in consumer products. FAQ of the BfR. Federal Institute for Risk Assessment , October 12, 2017, accessed on September 29, 2019 .
- ↑ Hot Topics. Bisphenol A. European Chemicals Agency , accessed December 30, 2019 .
- ↑ Use of bisphenol A and its alternatives in thermal paper in the EU - 2018 update. (PDF) European Chemicals Agency , June 2019, p. 1 , accessed on December 30, 2019 (English).
- ^ Andreas Sprenger / Werner Seitz, invoices and input tax deduction , 2004, p. 22
- ↑ Otto Palandt / Christian Grüneberg, BGB Commentary , 73rd edition, 2014, § 368 Rn. 3
- ↑ Sales tax application decree of October 1, 2010, BStBl I p. 846 - current version (as of April 25, 2016) - as of December 31, 2015, changed by ... (PDF; 5.68 MB) 14b.1. Storage of invoices. (No longer available online.) In: bundesfinanzministerium.de. Federal Ministry of Finance , April 25, 2016, p. 481 , archived from the original on May 19, 2016 ; Retrieved May 19, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Ralf Höcker, Lexicon of Legal Errors , 2010, o. P.
- ↑ Thomas Pfeiffer : The evidence in civil proceedings. (PDF; 315 kB) In: muenster.de. City of Münster , accessed on May 19, 2016 .
- ↑ R 4.10 para. 8 EStR 2012
- ↑ Receipt requirement: The politicians keep silent about the issue. In: focus.de. December 20, 2019, accessed January 3, 2020 .
- ↑ "Duden | Bongen | spelling, meaning, definition, origin". Dudenverlag , accessed on February 9, 2015 .
