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The receipt is a written document that proves the receipt of a sum of money, being the document most often used by economic agents.
The receipt can also be defined as a document with accounting value, issued on the occasion of the sale of products or the provision of services with cash payment. The receipt must include the related VAT in the price.
Issuing a receipt automatically justifies receiving a sum of money in cash by the issuer. The receipt represents, just like the invoice, a primary document on the basis of which an accounting operation is registered.
A receipt must contain the following:
- supplier name
- CIF
- customer address
- the amount collected (in numbers and letters) and what it represents
- registration number at the Trade Register of the supplier
- customer name
- supplier address
Tags: BIB2023 2100023718 notebook receipt accounting form printed legislation typed
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