ECR/pECR check when paying parts

Issuing an ECR receipt when a buyer pays for goods in installments is currently one of the most problematic operations. The Law on ECR lacks sufficient detail on this issue, but the tax authorities provide practical advice and recommendations.

So, how should a partial payment for goods be correctly recorded in the ECR or software-based ECR?

Payment in installments. Is the use of ECR required: explanation from the Tax Authority

The tax office provided a consultation regarding issuing fiscal receipts when goods are paid for in multiple payments. This applies to the following payment types:

• installments,

• post-payment,

• prepayment.

The main law on electronic cash registers states that for every payment made in cash or by card, the seller must issue a separate fiscal receipt.

The following should be considered:

1. If the payment for goods is received into the seller’s bank account (IBAN), the use of ECR/software ECR is not mandatory.

2. If the buyer uses a combined payment method, such as partial payment to a bank account plus cash, the seller must issue a fiscal receipt specifically for the cash received. All amounts previously received for a particular item must be taken into account.

3. If the seller uses a software-based ECR, during receipt creation they can select the appropriate payment type for the sold goods or services. For example, for the “Payment terms” field, they can specify: next payment, prepayment, final payment, or other.

In the Torgsoft software ECR settings, all payment methods recommended by the tax authority are available. That means the seller can select any payment method that complies with official DPS standards. 

A Sole Proprietorship can independently configure a custom payment method, such as prepayment, bank transfer, or credit.

Creating the first receipt

The seller receives the buyer’s first payment for goods and must issue the first receipt via ECR/software ECR. The document should indicate that a partial payment was received. A separate receipt must be issued for each payment related to the same purchase.

Creating the final receipt – full payment

The final receipt must include full information about the goods/services, the total price, the amount of prepayment already received, and the remaining amount due.

If the buyer decides to return the goods at this stage, the seller must cancel the entire chain of previously issued receipts.

How to create a fiscal receipt with payment type selection?

To fiscalize a prepayment for goods, the seller must do the following:

• start creating a new receipt,

• add the respective items to the receipt and select the payment type:

✅ next payment: used when receiving the next installment for goods or services that have already been partially paid. The document should indicate the total amount of previous payments and the amount of the current payment;

✅ prepayment: used when receiving an advance payment for goods. The receipt must specify the amount received as a prepayment;

✅ final payment: used when the full amount for the goods is received;

• complete the creation of the fiscal receipt.

All receipts and documents related to partial payments must be stored by the Sole Proprietorship in accordance with legal requirements.

If the seller issues ECR receipts in accordance with the tax authority's recommendations, they ensure transparency and legal compliance of transactions, avoiding penalties from the tax authorities.