Play fair: don't forget the receipt

As a rule, customers must always be offered a receipt for cash payment. This article gives guidance on the obligation to offer a receipt.

Sellers must offer customers a receipt when they pay in cash or by card. Receipts may be printed out on paper, written by hand, or provided electronically.
Sample receipt (pdf, in Finnish) 

The receipt must include the contents prescribed by law:

  • business name, contact details and Business ID,
  • receipt date of issue and identification number,
  • quantity and type of goods and services,
  • amount received, including VAT and VAT rate.

Buyers always have the right to request a receipt for a cash payment they make. Starting 1 January 2016, all entrepreneurs and companies with a turnover exceeding €10,000 must provide receipts (before 2016, the threshold was €8,500). Excluded from this obligation are non-profit associations and providers of leisure activities, operators of agriculture and forestry, vending machine operators, activities under the Lotteries Act, and those who sell goods at outdoor marketplaces.

The obligation to offer a receipt is based on an act from 2014 and aims at reducing grey economy. The Tax Administration and the Police are responsible for supervising the fulfilment of the obligation. The Regional State Administrative Agencies furthermore supervise compliance among companies licensed to serve alcohol. 

Further information: