Cash transactions in Slovenia – pre-numbered receipt book

Previously, we have explained that companies doing business in Slovenia, can also do cash transactions but they are limited. We will be furthering our explanations for cash transactions and also explain the pre-numbered receipt book.

Data d.o.o. and its 40 experts have been offering support to entrepreneurs who start their business in Europe. We offer services of company registration and also support with legal consultation and accounting services.

What is a cash transaction of a company?

When we mention cash transactions of a company, we mean a payment with banknotes and coins, which are a currency in a particular country.

What is a pre-numbered receipt book?

A pre-numbered receipt book is a pad with forms, which you can buy in a bookstore. It is useful for those companies, who issue very few invoices on a monthly basis. Those companies usually write invoices by hand. Despite this fact, they have to fiscally validate the receipts with the Slovenian tax office.

Cash transactions and the pre-numbered receipt book

The Tax Procedure Law stipulates that all tax payers, regardless if they are registered for VAT or not, have to keep register of its business books. When doing cash transactions, you would need to use the appropriate computer program for it. The other possibility is to issue the invoice from the pre-numbered receipt book. If you issue invoices in programs like Word or Excel, which do not keep a record of the changes of already issued invoices and those invoices are paid in cash, it is mandatory to use a pre-numbered receipt book.

Using the pre-numbered receipt book is also mandatory for the companies that use computer programs to issue invoices, but at the moment of issuing the receipt do not have access to the program due to a hardware defect or power outage.

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