Only discounts given at the point of sale (the price is corrected manually on the cash register) must be specified in X and Z reports. Discounts which will be corrected automatically in the cash register system, e.g. campaigns such as ‘3 for the price of 2’, should therefore not be specified.
X and Z reports must state the number of discounts and amounts; see Section 2-8-2(q) of the Cash Register System Regulation; see Section 2-8.3.
The Directorate of Taxes has issued the following remarks concerning the provision:
“It is not a requirement to register discounts on goods where the price has been reduced. If the price is corrected in the cash register, it must in any case be apparent that the correction concerns a discount.