Fiscal subject related
Sales and returns can be on the same receipt if the cash register system can separate them and give the required information. The receipt must have the word 'Salgskvittering' (sales receipt) at the top and may also have the word 'Returkvittering' (return receipt). If a return happens at the same time as a new sale, it is usual to combine sales and returns on one receipt (Salgskvittering or Returkvittering).
The number and amount of sales receipts must be stated in X and Z reports, according to Section 2-8-2(l) of the Cash Register System Regulation. The same applies to the number and amount of returns, according to Section 2-8-2(p) of the same regulation. This includes both the returns on sales receipts and the returns on separate receipts. Returns cannot be on the sales receipt unless the cash register system can meet the specification requirements for the X and Z reports.
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