The choice between a fiscal receipt and tax invoice is not based only on payment method or whether the buyer has a NUI. Administrative Instruction (MF) No. 01/2026 connects the document to the nature of the supply and the buyer’s status in that transaction. A sound POS workflow decides the document before completion and preserves its connection to the customer, payment and items.
The final-consumer rule
A person supplying goods or services to a final consumer issues a fiscal receipt regardless of cash, card, bank account or another payment method. A free supply to a final consumer also requires a receipt for tax purposes.
A final consumer is generally a non-business individual, but the definition also covers cases where a business person, legal person or institution uses a purchase for its own needs rather than resale or development of its activity.
When a tax invoice is used
Supplies to business individuals, legal persons and other persons engaged in economic activity use a tax invoice under applicable law, except where the buyer is treated as a final consumer under the Instruction.
A business supplying only persons engaged in economic activity is listed among SEF-installation exceptions because it issues tax invoices. This is not a blanket exemption for mixed sales.
Card payment does not replace the receipt
Payment method is recorded on the receipt but does not itself change the document type. A B2C card sale remains a final-consumer supply requiring a fiscal receipt.
In eligible cashless transactions, the receipt may be printed or delivered electronically with buyer consent. Electronic delivery is a delivery method, not replacement by an invoice.
When the document is issued
The receipt is printed and given at payment, including prepayment. Where supply occurs but payment is contractually deferred, the issue time is the supply.
Staff procedures should cover immediate payment, prepayment and supply with deferred payment.
Organizing mixed B2C and B2B sales
The catalogue can be shared, but customer and document type must be decided before closing. Receipt transactions are recorded individually in SEF; invoice supplies use the tax-invoice flow.
Document special cases with an accountant or tax adviser and check the latest ATK notices.
- Identify the buyer and purpose of supply.
- Choose receipt or invoice before payment.
- Record the actual payment method.
- Do not delete a completed document to change its type.
- Preserve references for corrections.
Receipt control in daily work
A receipt must be readable as a document and verifiable as data. Staff check the total, payment method and status before the customer leaves; managers investigate mismatches and corrections from system history rather than memory.
Printer quality, electronic delivery and QR readability are parts of the same process.
Traceability after the sale
Keep the connection between the sale, receipt, operator, device and any correction. It shortens customer-service searches and makes shift reconciliation more reliable.
- Compare the document with transaction history.
- Do not alter completed documents outside a correction flow.
- Review pending receipts after reconnection.
- Keep the reason and author of a correction.
Pre-launch check
Use this guide as a basis for discussion with your team and software provider. The actual setup depends on your activity, locations and internal procedures.
- Define items, tax rates, prices and payment methods.
- Set operator roles and shift responsibilities.
- Test sales, corrections, offline work and reports.
- Document the workflow and train staff before activation.
Practical questions
What should staff do when receipt status is unclear? +
Do not repeat the sale immediately. First inspect transaction status and history, then follow the business or support procedure.
Why preserve the original receipt reference? +
It keeps a correction traceable and explains what changed, who made it and which document it concerns.
Is QR required when a receipt cannot be reported immediately? +
Yes. The instruction requires QR on paper or electronic receipts even when immediate fiscalization is unavailable because of connectivity or service status.
Want to see easyPos in your business?
Tell us your type of activity and sales locations. We will show you a tailored workflow.
Request a demonstration