Finnish Tax Administration reminds in it’s bulletin dates 23.09.2014:

When customers pay you in cash, you must always offer to give them a receipt. New legislation governing retailers’ obligation to give a receipt has been in force since January. The provisions of the new Act apply to all businesses with more than €8,500 of net sales per year.

What the receipt must show:

• your business name, contact details and Business ID
• date of issue, an identification number of the receipt,
• quantity and description of goods, or a description of services,
• amount received from the customer, including VAT and the rate of VAT.

Receipts may be printed out on paper, written by hand, or provided electronically.

The Tax Administration, the Police and Regional Administrative Agencies supervise the compliance of businesses with the provisions of the new Act. For neglecting to offer a receipt and for giving a receipt with incomplete information content, a negligence fee within the range of €300 to €1,000 may be imposed.

Source of information: Tax Administration Bulletin 23.09.2014

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