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Art. 102.
- (1)
- 86 Each registered and non-registered person under this Law shall register and report the supplies effected in a business through the issuance of cash receipts from a fiscal device, regardless of whether another tax document has been requested, and customers shall keep them until leaving the business.
- (2)
- Cash receipts are documents, registering supply of goods and services in a business, paid in cash, by cheque, voucher, bank debit or credit card or other substitute means of payment.
- (3)
- The application of this Art., as well as the terms and conditions for issuance of cash receipts, the technical and functional requirements, the approval, operation, reading, servicing and control of fiscal devices (electronic cash machines with fiscal memory and electronic systems with fiscal memory for sale of liquid fuels) and the term "business" shall be defined in special Rules.
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