Consumer's right to a receipt – what does the law say?

Every customer who pays with cash or card has, under Slovenian law, a clear right to a receipt – and also a duty to take it. This is regulated by the Fiscal Verification of Invoices Act (ZDavPR), which imposes on businesses a strict procedure for issuing and verifying receipts in transactions with cards/cash.

What must a business ensure?

Every liable party (a company or sole proprietor) must:

• display a notice, in a visible place on the premises, about the obligation to issue and collect a receipt,
• hand the customer a receipt in paper or electronic form,
• ensure the receipt contains all the legally required information;

IMPORTANT: The law does not explicitly require a paper receipt – electronic delivery is an equally valid alternative. The decision on which form to use is generally left to the business (depending on the technology available).

And the customer's duties?

It is less well known that the law also imposes an obligation on the customer:

The customer must take and keep the receipt immediately after leaving the business premises, and present it on request to an authorized official of the Financial Administration (FURS). Failure to do so can result in a fine of 40 euros.

ADDITIONALLY: Even when a business otherwise uses electronic delivery, a customer may request a paper receipt if they need it for other purposes (e.g., to exercise rights under consumer protection law). The customer does not need to justify such a request.

How to check whether a receipt was actually verified?

Customers have the additional option, within 60 days of a receipt's issue, to check via the FURS website whether their receipt was actually sent and verified in the tax system. This is a useful tool for checking the fairness of a business's dealings – and, at the same time, a reminder to businesses that every issued receipt must be properly recorded.

What does this mean for businesses?

For businesses, this means that issuing receipts must be automated and compliant with the law – manual handling or improvised solutions simply aren't enough.

Using a reliable invoicing solution that automatically handles sending data to the tax authority and assigning EOR/ZOI codes saves a business administrative burden and protects it from steep fines – which for legal entities can reach up to 75,000 euros.