Obligation to give a receipt in cash sales

Business operators are required by law to give receipts to their customers. The act on the obligation to offer receipts in cash sales entered into force in the beginning of 2014: (laki kuitintarjoamisvelvollisuudesta käteiskaupassa (www.finlex.fi, available in Finnish and Swedish). At the same time, the related legislation on penalty fines was updated.

Overview of the legal provisions

From 1 January 2014 onwards, business operators must offer the buyers of their goods and services a receipt of payment, if the buyer has paid in cash or through a method of payment similar to cash. Receipts may also be offered in electronic format. The provisions of the new Act apply to all businesses, irrespective of sector, with more than €10,000 of net sales per year.

You must set out the following details on receipts:

1. your business name, contact details and Business ID
2. date of issue of the receipt
3. an identification number of the receipt, or other detail specifying it  
4. the quantity and type of goods, or a description of services
5. the amount of money paid for the goods or services, and the amount of VAT payable, itemised by each VAT rate, or the price without VAT, itemised by each VAT rate.

The provisions do not apply to:

1. Selling via vending machines
2. Activities referred to in the Act governing lotteries, games and draws
3. Outdoor market and grocery selling (except for the serving of alcoholic beverages outdoors)
4. Operations of e-commerce, including the settling of invoices and other situations where the buyer makes a payment independently, i.e. not in the presence of a representative of the business being the seller.

Negligence charge:
If a business enterprise has failed to issue receipts as required, the supervisory authorities may order it to pay a negligence charge.  The minimum charge is €300, and the maximum charge is €1,000.

Enforcement and test purchasing

Authorities can exchange information for the purposes of monitoring the obligation to give receipts and imposing negligence penalties without regard for confidentiality provisions.

The supervisory authorities are also entitled to perform test purchases if reasonable grounds exist to suspect non-compliance.

Provisions governing requests for review of decisions on negligence charges

Businesses request a review of the decisions of the supervisory authorities, addressing them to the authority concerned. As the second instance, they may lodge an appeal with the Administrative Court, and after receiving appropriate permission, with the Supreme Administrative Court.