Manual fiscal receipt
Issued using an approved manual fiscal receipt book.
What to look for
- Details of goods or services
- Name of customer
- Receipt date
- Total amount paid including VAT
These guidelines have been prepared to provide the public with clear and practical information on fiscal receipts and the Fiscal Receipts Lottery. Their purpose is to help consumers understand what constitutes a valid fiscal receipt, recognise the different types of fiscal receipts, distinguish between fiscal and non-fiscal receipts, and understand the requirements for participating in the Fiscal Receipts Lottery, as per the new Regulations for the Fiscal Receipts Lottery published in the Government Gazette number 21,735.
The guidelines are intended to reduce uncertainty and provide easy access to the information needed when checking whether a receipt is valid and eligible for participation in the Lottery.
What is a fiscal receipt, and who is required to issue one?
Fiscal receipts are legal documents that every trader or service provider must issue to non-VAT registered persons as proof of the purchase of goods or the provision of services.
Who should issue a fiscal receipt?
A fiscal receipt is a document issued by a business to its customer after the customer has paid for items or services. It acts as a proof of payment for both the business and the customer. Service providers must issue a manual fiscal receipt from manual fiscal receipt books supplied by the Fiscal Devices Unit on application.
What makes a receipt a fiscal receipt?
Fiscal receipts are legal A fiscal receipt is considered as such when issued in one of the following situations:
- By means of an approved fiscal cash register
- By means of an approved computerized system approved by the Fiscal Devices Unit
- On manual fiscal receipt books supplied by the Fiscal Devices Unit
What types of fiscal receipts are there?
A receipt is considered a fiscal receipt when it is issued in one of the following situations:
- On manual fiscal receipt books supplied by the MTCA
- By means of an approved fiscal cash register
- By means of a computerized or electronic system or a point-of-sale system, provided that prior approval has been obtained from the MTCA and the exemption number issued by the MTCA is printed on the receipt.
- On application and following approval by the MTCA, tickets of admission to an event or function may be approved as fiscal receipts provided that the information as required in writing by the MTCA is printed on each ticket. In this case a VAT permit number is also included.
Which receipts are fiscal?
A receipt is considered a fiscal receipt when it is issued using one of the approved methods below.
Cash register receipt
Issued through an approved fiscal cash register.
How it is issued
The receipt is generated by an approved fiscal cash register and must have the same details as a Manual fiscal receipt.
Computerised receipt
Issued through an approved computerised, electronic or point-of-sale system.
What to look for
- Details of goods or services
- Name of customer
- EXO number
- Total amount paid including VAT
Event & GOZO Channel tickets
Certain tickets may be approved for use as fiscal receipts.
Event Tickets
Event tickets which contain the VAT number, EXO number and amount are also deemed to be fiscal.
Gozo Channel Tickets
Gozo Channel tickets which contain the VAT number, EXO number and amount are also deemed to be fiscal.
Which receipts are not fiscal?
The following examples are not considred fiscal receipts.
PayPal or bank receipts
PayPal receipts and bank receipts are not considered fiscal receipts.
Foreign supplier receipts
Receipts and invoices from foreign suppliers displaying foreign VAT numbers and foreign VAT rates are not considered fiscal receipts.
Petrol fuel-pump receipts
Fuel-pump receipts are not eligible because the fiscal receipt is issued on the total amount of fuel sold during the day.
Reprints or Not-Fiscal bills
A reprint or bills that are marked as "non-fiscal" receipt are not considered as an acceptable fiscal receipt.
Health and welfare services
Certain health and welfare services are exempt from VAT without credit in terms of the Value Added Tax Act. These include (subject to the conditions established by law) medical care provided by regulated healthcare professionals, qualifying hospital and medical care, certain dental services, qualifying welfare services, specialised transport for sick, injured, or disabled persons, and certain other health-related supplies.
Gas receipts for cylinders
Gas receipts for cylinders are not considered as an acceptable fiscal receipt.