A correct total does not make a receipt complete. Administrative Instruction (MF) No. 01/2026 specifies the minimum identifying, commercial, tax and technical data. Check the layout before launch and after printer, version or configuration changes.
Business, location and operator identity
The receipt includes the taxpayer name and address, NUI, and VAT number where applicable. The unit or point of sale, device context and operator must also be identified as required by the format.
These values should come from registered configuration rather than being handwritten after printing.
Items, quantities, prices and tax
Each line should be understandable: description, quantity, unit, price, discount where applicable and value. Tax rate and amount are shown by active category, while totals derive from controlled line calculations and rounding.
Generic item names or one tax rate for every product weaken the document even when cash balances.
Payment and fiscal identifiers
The receipt shows payment method, total, date and time, daily number, NUIKF, document type and required fiscal elements. QR is mandatory both when reporting succeeds immediately and when immediate fiscalization is unavailable.
Cancellation or return documents need a clear type and reference.
Physical and electronic test
Print cases with short and long item names, multiple rates, discounts, card payment and correction. Scan the QR and check that paper width does not clip columns or code. For electronic delivery, verify the customer receives a complete readable document.
- Identity and address.
- Unit, POS and operator.
- Lines, tax and totals.
- Payment, date and numbering.
- NUIKF, type and QR.
- Corrective reference where applicable.
The Article 7 minimum list
A receipt includes taxpayer NUI/NF, VAT number where applicable, taxpayer name and address, operator name and number; each item shows quantity, unit price, name, value and VAT-rate letter.
It also shows discounts or increases, subtotal, total, payment methods, tax by rate, total before tax, date and time, PEF/SF/SEF identifier, daily number, QR, NUIKF, RKS logo, receipt type and optional free text.
Unit price and total use different precision
SEF technical requirements provide for euro unit prices with four decimal places and total value with two. This preserves unit-level precision without presenting the payment total with excessive decimals.
Test decimal quantities, discounts and rounding. The receipt total must match payment and the data sent to ATK.
Original, copy and paper width
The receipt is issued as one original and retained electronically. A later print must be clearly marked “KOPJE E KUPONIT” (receipt copy).
The specification supports 58–100 mm thermal paper and requires complete, readable data, text and QR.
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
Must an SEF receipt say “e-kupon”? +
Yes. The 2026 specific requirements list the “e-kupon” text for receipts issued by SEF.
Why can unit price have four decimals but total only two? +
The specification keeps four-place unit precision and presents the payable total with two places, subject to controlled calculation and rounding.
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.
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