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Issuing receipts for greater customer safety

The amendment to the Fiscal Verification of Invoices Act, which is being adopted by the National Assembly today, is aimed at addressing both the control of the shadow economy and the protection of the rights of customers. In the light of protecting the environment and the green transition, we advocate e-receipts wherever possible. We emphasise that the purpose of re-introducing the fine for customers is primarily to raise awareness that the receipt must be accepted.

Calculator and receipt in the shopping cart.

Receipt | Author WalterK/

The awareness-raising purpose of the re-introduction of a fine for customers is also supported by the data of the financial administration for the period from 2015 to 2022, when this provision was already in force, and the fine for the offence was never issued to the customers. Namely, in the cases detected, the Financial Administration only issued verbal warnings. It therefore involves a fine that would be used in practice only in extremely rare cases, when inspectors detect a possible repeated violation of the provision.

We reiterate that the mandatory delivery of receipts is very important from the perspective of the protection of the customer's rights. The delivered receipt primarily enables the customer control over the content of the receipt, and furthermore gives him the possibility to assert a complaint or guarantee when necessary. Without an issued receipt, the customer is not familiar with what he was charged and consequently what he paid for. Moreover, a claim or warranty cannot be asserted without a delivered receipt.

The reintroduction is also highly important in terms of addressing the shadow economy. The data show that in some activities, the number of tax-certified receipts, critical from the point of view of the grey economy, dropped significantly between 2019 and 2022.

Data from the Financial Administration of the Republic of Slovenia, resulting from the fiscal cash register system, show that in 2022, despite otherwise favourable economic activity, there were 913,848,520 fiscally validated receipts, which is 89,165,793 or 8.9 percent less than in 2019, when a total of 1,003,014,313 receipts were fiscally validated. The comparison between the two mentioned years is more adequate due to the interim period of the Covid-19 epidemic.

The decrease in the number of fiscally validated receipts is smaller than the decrease in the number of taxable persons who validate their receipts. In 2022, 54,644 taxable persons validated their receipts, which is 884 or 1.6 percent less than in 2019. In 2022, compared to 2019, the number of validated receipts decreased more than the number of taxable persons who fiscally validate their receipts.

In some activities, critical from the point of view of the grey economy, the decline in receipts issued is particularly significant. The largest decline in the number of receipts was recorded in the construction industry – in 2022, the number of fiscally validated receipts was 33.3 percent lower than in 2019.

Construction is followed by the following activities:

  • Personal services (hairdressing, cosmetics and pedicures), with a 21.6% decrease in fiscally validated receipts between 2022 and 2019
  • The retail trade, repair of motor vehicles and motorcycles with an 18.7% decrease
  • Retail sales in florist's with a 17.9% decrease
  • Accommodation and food service activities with a 17.2% decrease

For example, in the category of beverage serving activities within the accommodation and food service activities, there was a 25.3% decrease in fiscally validated receipts.

Therefore, the data indicates that, in some cases and in some activities, the abolition of the obligation of issuing receipts resulted in an increase in the number of non-issued receipts.

We are clearly aware that the obligation to issue receipts has an environmental impact; therefore, wherever possible, we urge the issuing and delivery of e-receipts via e-mail, applications, etc. Electronically delivered receipts are equivalent to those delivered physically, as the customer can use them to file a complaint or warranty; moreover, electronically delivered receipts contribute to environmental protection.