Returns and sales can be included on the same receipt. This assumes that the cash register system has a function to ‘count’ the sales receipt and the return receipt separately and that the requirements concerning the information that must be given on receipts are met. The ‘name’ of the receipt must include the word ‘Salgskvittering’ (‘Sales receipt’). However, it may also be appropriate to state both the words ‘Salgskvittering’ and ‘Returkvittering’ (‘Sales receipt’ and ‘Return receipt’ respectively). The words must be placed at the top of the receipt as follows: ‘Salgskvittering/Returkvittering’, or alternatively the words may be presented over two lines at the top of the receipt.
The proposed provision in Section 5a-7-1 first paragraph of the Bookkeeping Regulation states that “In the case of returns where a new sales transaction takes place at the same time, the return may be stated on the sales receipt”.
The number of sales receipts must be stated in X and Z reports; see Section 2-8-2(l) of the Cash Register System Regulation. The number of returns must also be stated in these reports, along with the amount concerned; see Section 2-8-2(p) of the Cash Register System Regulation. In the remarks to Section 2-8-2(p) of the Cash Register System Regulation (see Appendix 2 to the Directorate of Taxes’ notice 7/15), the following is stated:
“This will be the sum of the returns that have been registered, i.e. both the returns registered via sales receipts and the returns that have resulted in a separate return receipt.”
Returns can therefore not be included on the sales receipt, unless this specification requirement can be met. Requirements have also been established concerning the information that must be given on sales and return receipts. These requirements must also be fulfilled; see Sections 2-8-4 and 2-8-5 of the Cash Register System Regulation.