Delivery receipts shall always be numbered, and the number series shall not be a part of the number series regarding sales receipts. As a main rule the delivery receipt shall include an amount.
If the cash register system is used to register credit sales which are invoiced later, there shall be issued a receipt that provides information about what kind of merchandise or service that is delivered, ref. The Cash Register Systems Regulations section 2-8-7. The regulations do not directly state which content the delivery receipt should have. The delivery receipt is issued instead of a sales receipt and must include number, date/time and what is delivered. Please see technical description. This documentation describes what should be included in an export from the electronic journal.
The sales receipt/invoice regarding the sale will be issued later with a number from the sales receipts number series. The numbers of the delivery receipts can therefore not be included in the same number series as the sales receipts.
According to the Cash Register Systems Regulations section 2-8-2 (1) letter v, the X report shall include the number of delivery receipts and amount. The amount must therefore appear on the delivery receipt. If the amount is unknown at the time of issue of the delivery receipt, it is permitted to state zero as the amount. In addition it must be stated on the delivery receipt that the sales amount is unknown at the time of issue. If there is a discount to be given on delivered goods, but the discount is not known on the time of delivery/issue of delivery receipt, the amount to be stated on the delivery receipt is the full amount before discount.