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Are there any exemptions from issuing fiscal receipts?

Yes, registered persons making supplies from a vehicle as door-to-door sales of bottled gas, milk, milk products and bread shall not be required to issue a fiscal receipt for each sale but only daily receipt to account for all sales made.

Sales through vending machines shall be accounted for by means of a fiscal receipt issued each time the machine is re-stocked. This receipt will account for the difference representing quantity sold.

Services supplied by means of coin-operated machines shall be covered by a fiscal receipt to be issued each time coins are withdrawn from the machine and account for the total value of the coins so withdrawn.

Registered persons making supplies of fuel from pumps are not required to issue a fiscal receipt for each sale. Daily sale records of fuel would be confirmed through daily summary of Pump readings.

Bakers may apply to the VAT Department for authorisation to issue one fiscal receipt covering all the supplies of bread made each day. However if other products are sold apart from bread one still has to issue a fiscal receipt for each of these sales.