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Document comparable to receipt

To whom an individual should apply in order to receive the document comparable to receipt?

 In order to receive the document comparable to receipt, an individual should submit an application to tax authority. This application is submitted electronically containing the following information:

·         Name of person/first name and Surname;

·         Identification number/ personal number;

·         Legal address;

·         number of documents comparable to receipt to be issued;

·         Sign of a person, date of submitting of application.

Document certifying the payment of service fee should be attached to the application. 

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Is the realization of inventory items without using cash register allowed on the place of exhibition, presentation or other event?

An individual who is planning to make realization of inventory items on the place of exhibition, presentation or other event, with or without a cash register that is registered in the tax authority, should submit the application to tax administration containing the information about title/name and surname, ID number, place and dates of holding the exhibition, presentation or any other relevant event.

Tax authority will notify the taxpayer about its decision after 3 days from submitting the application.

In case of approval, when holding exhibition/presentation or other event, it is allowed to carry out the realization of inventory items without using cash register. In the given case, an individual is allowed to issue the document comparable to receipt. 

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