Denmark, like many countries, has specific regulations concerning the issuance of receipts by businesses. While fiscalization primarily targets certain businesses to ensure transparency and compliance, other companies outside this scope are not exempt from providing evidence of transactions. The pertinent question then arises: Do companies outside of the fiscalization scope have to issue receipts in Denmark?
Do companies outside of the fiscalization scope have to issue receipts in Denmark?
Public
Denmark
Author: Kristina Dosen
Category:
Fiscal subject related
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619
Content accuracy validation date:
05.01.2024
Content accuracy validation time:
08:13h
The short answer is yes. Under the Consumer Protection Regulation, even if a company is not within the purview of fiscalization, it is still mandatory for them to provide proof of purchase. In Denmark, this document is termed a "simplified receipt." Though not as intricate as receipts from businesses under fiscalization, the simplified receipt serves as a legitimate record of a transaction.
While the layout of the simplified receipt is not strictly prescribed by law, there are mandatory elements that must be included to ensure its validity:
- Issue Date: The date on which the transaction took place.
- Consecutive Number: A unique number, which can be based on one or more series, to distinguish the receipt from others.
- Seller Details: This includes the registered company's (seller's) registration number, name, and address.
- Transaction Details: A description detailing the amount and nature of the delivered goods or the scope and nature of the services provided.
- Financial Details: The total amount and the specific amount of tax payable on the transaction.
One of the conveniences of the simplified receipt system is its flexibility. It can be issued from any cash register or as a manual receipt written by hand.
In conclusion, companies outside of the fiscalization scope in Denmark still have to issue simplified receipts to their customers, unless they use a sales registration system and issue a regular receipt to the buyer.
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