An e-invoice is an electronic document that shows a sale has occurred through EFRIS and is ONLY issued by a taxpayer who is registered for VAT.

An e-receipt is an electronic document that shows a sale has occurred through EFRIS and is issued by a taxpayer who is not registered for VAT.

What are the key features of e-invoice/e-receipt?

The key features include the following;

1. Fiscal document number (receipt or invoice number),
2. Verification code,
3. Quick response (QR) code.