receipt; cash register receipt; purchase receipt; cash receipt; cashier's receipt
This is the receipt you get at the time you make a purchase as printed out by the cash register you check out at. The reason some stores in Bulgaria and their store managers have called these "system vouchers" or "system receipt", is that when such receipts are claimed to have been produced by the system as "trial vouchers" (or statements, or receipts) while the cash register was still newly acquired and being tested, and not yet adjusted to reflect the specific store's volume of sales made, they are exempted from VAT reporting requirements. "Системен бон" per se does not mean anything, but is a brazen attempt to violate fair-trading laws and practices. A cash register would be normally pre-set by the manufacturer with certain factory settings, and one of them would be to print "системен бон" on the bottom of the receipts it releases until it is later "taught" or "instructed" to start printing, say, "ZELLERS STORE 468, 45 OVERLEA BOULEVARD, XTOWN, Y PROVINCE" insted. Good luck.
Note added at 2002-01-22 12:48:49 (GMT)
I retrieved from some of my old files the translated version of a 1999 governmental Regulation governing the issue and contents of cash receipts in Bulgarian commercial outlets (see attached initial articles hereinbelow). If traders were to abide by such Decree, a cash register receipt should be designated as \"FISCAL receipt/slip\" (фискален бон). To avoid paying raxes, however, some traders call their receipts SYSTEM slips (системен бон) instead. This maybe also true of traders who are not subject to Internal (Inland) Revenue registration, if any.
REGULATION No. 4
of 16 February 1999
GOVERNING SALES REGISTRATION AND ACCOUNTING IN COMMERCIAL ESTABLISHMENTS
Promulgated State Gazette No. 16/??.02.1999
(1) Prescribed hereby shall be the rules and procedures for issuing cash receipts (fiscal slips) in all commercial establishments, as well as the technical and functional requirements, the procedures of licensing and putting into operation, the rules for reading, accounting, servicing and exercising control over fiscal devices.
(2) For the purposes of this Regulation, a cash receipt (fiscal slip) shall be construed to mean a paper document evidencing payment of the price (value) of any article of merchandise or service, issued by a fiscal device that has been licensed, put into operation and registered in compliance with the provisions hereof.
(3) Fiscal devices shall be held to comprise:
1. all electronic fiscal memory cash registers (EFMCR);
2. all fiscal printers (FPr);
3. all electronic fiscal memory systems (EFMS) intended to account sales turnover of petrol, diesel fuel, and propane-butane (LPG) by means of units metering the quantity and dispense of liquid fuels (gasoline pumps, natural-gas pumps, and suchlike).
(1) Any person subject to tax registration that sells merchandise and services in any commercial establishment as defined herein, shall be required to register and account all sales made by him by issuing cash slips printed out from a fiscal device, unless payment is carried out by way of a bank transfer.
(2) In the event of home delivery, the fiscal cash receipt shall be issued by the person referred to in paragraph (1) above and shall be turned over to the deliveryman, who on his part shall hand it in to the buyer upon payment of the price (value) of merchandise or service. ...\"
|Vihar Krastev (X)|
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