receipt
A receipt is an acknowledgment of receipt of a service . It enables the debtor to prove that the associated claim , which results from a mutual obligation, has been fulfilled . The term goes back to the adjective quitt .
Germany
General
Basics
At the request of the debtor, the obligee is obliged to issue a receipt against receipt of a service ( § 368 BGB ). However, the debtor has to bear the costs for the receipt ( Section 369 (1) BGB). If a promissory note has been issued, the debtor can also request its surrender ( Section 371 sentence 1 BGB).
The receipt is a private document which, in accordance with Section 416 of the German Code of Civil Procedure, provides full evidence that the declarations it contains have been made by the issuer . Furthermore, according to Section 440 (2) ZPO (refutable) it is presumed that the writing above the signature of a receipt is also genuine.
In addition to the confirmation of the service received and the date, the minimum content of a receipt is also the signature , because the receipt is subject to the requirement of the written form (Section 368, Clause 1 and Section 126, Paragraph 1 of the German Civil Code). However, if there is a legal interest, the debtor can also request another form (Section 368 sentence 2 BGB). If one of these minimum components is missing, the receipt is void and does not serve its purpose ( Section 125 BGB).
The person who hands over a receipt to the debtor is usually also entitled to receive the performance from him ( Section 370 BGB).
The receipt can be facts declaratory statement (Knowledge declaration) also of limited legal capacity and incompetent persons are effectively exhibited.
Receipts as part of payments
Receipts for payments may be issued. a. on a receipt pad , a book with detachable receipt forms. However, this is not necessary.
In the case of cashless payments, the account statement can be used as evidence, but it does not replace the receipt.
The receipt can also be used as an invoice , provided it meets the legal requirements for an invoice. An invoice, in turn, can be a receipt if it includes the phrase “amount received”, a date and the signature of the payee.
A receipt , as it is created for payments in retail , usually does not meet the aforementioned requirement of the written form of a receipt.
Other legal relationships
Special regulations apply to donation receipts and hospitality receipts .
The compensation receipt and the so-called general receipt, which are widespread in labor law , are usually not pure acknowledgments of receipt, but declarations of intent with material legal consequences.
Austria
The payer can request a receipt from the satisfied party in accordance with §§ 1426−1430 ABGB .
Switzerland
According to Art. 88 Para. 3 OR , the debtor is entitled to request a receipt from the obligee upon payment. According to Art. 89 No. 2 OR, an unconditionally issued receipt is linked to the presumption that services that were due earlier have been paid.
Web links
- Receipt template to fill out and print out
Individual evidence
- ↑ receipt. In: ruessmann.jura.uni-sb.de. Helmut Rüßmann , June 4, 2004, accessed on January 19, 2017 .
