Till receipt (kases čeks)

A till receipt (kases čeks) is the document issued by an electronic device for registering taxes and other payments, such as a cash register or till system, that confirms payment for goods or services. The Cabinet of Ministers sets the rules for these devices under Section 28.1 of the Law on Taxes and Fees.

The Accounting Law lets a business treat a till receipt as an external source document without a signature, provided the recipient's responsible person confirms the transaction in the way the business has set. Where a till receipt proves payment for goods, no delivery document is needed.

For a VAT payer a till receipt can replace a simplified invoice. Under EUR 30 before VAT the buyer's details are not needed; for larger amounts a document with the receipt's date, number and missing details is attached.

For sales between businesses where payment is proved by a till receipt, the Accounting Law allows an exception to the rule that invoices must be structured e-invoices.