Fiscal Receipt in Restaurants: How to Issue It

The fiscal receipt is a document that serves to prove the sale of products and services and is part of the routine of retail businesses, including restaurants and bars.

Even so, questions often come up, especially about the ways to issue it and how it differs from tax invoices. In this article, we'll understand what a fiscal receipt is and how to issue one at your restaurant or bar. Read on!

What is a fiscal receipt?

The fiscal receipt is a printed document that proves the commercial transaction of products or services. It must be handed to the end consumer and contains information such as:

• Company details
• Place, date and time of the transaction
• Description of the products or services sold
• Item prices and total amount
• payment method

Issuing this receipt is mandatory at retail businesses, such as restaurants and bars.

It used to be done through the Fiscal Receipt Issuer (ECF), a device approved by the state Treasury Departments (Sefaz) on which the data was recorded and the fiscal receipts printed.

However, the use of the ECF was replaced by the Electronic Consumer Invoice (NFC-e) or electronic fiscal receipt (CF-e), digital documents that serve the same purpose of proving the sale made.

Leia também: Tax burden: what are the taxes for restaurants?

What are the ways to issue fiscal receipts?

With the digitization of the fiscal receipt issuing process, other technologies emerged that are used in different states. That's because each Sefaz sets its own rules. So the main ways to issue fiscal receipts are:

Fiscal Receipt Issuer (ECF)

As we saw, the ECF is a device used to issue fiscal receipts. It's also known as a fiscal printer, since it prints the receipts on thermal paper.

On top of that, it also records the fiscal data and allows the Sefaz to carry out tax oversight of retail businesses.

The ECF was replaced by other digital solutions, as we'll see next.

Authenticating and Transmitting System (CF-e SAT)

The Authenticating and Transmitting System (SAT) is used to issue Electronic Fiscal Receipts (CF-e), replacing the ECF. Its use has been mandatory in the state of São Paulo since July 2015.

CF-e are XML files authenticated with a digital signature. That's why the business needs a digital certificate to issue the receipts.

The SAT generates and authenticates the electronic fiscal receipts, digitizing the issuing process. The device transmits the data to the Treasury Department automatically and periodically, over the internet.

Learn more: SAT Back Office: What It Is and Its Advantages

Electronic Fiscal Module (CF-e MFE)

The Electronic Fiscal Module (MFE) is a device similar to the SAT. It was adapted with some additional specifications to be adopted in the state of Ceará.

It works the same way as the SAT, generating and authenticating electronic fiscal receipts and transmitting the data automatically to the Sefaz.

Electronic Consumer Invoice (NFC-e)

The Electronic Consumer Invoice (NFC-e) is an electronic document that replaces the fiscal receipt printed on the ECF.

It's used in most states and, to issue it, there's no need for a specific device. You just have to register with the Sefaz and obtain a digital certificate to produce the digital signature that authenticates the document.

The NFC-e can be generated automatically through a POS system like EPOC. 

What's the difference between a fiscal receipt and a tax invoice?

Although they're quite similar documents, there are differences between the fiscal receipt and the tax invoice. Since both carry information about the commercial transaction made, it's common to confuse one with the other.

While the fiscal receipt records only the information about the business and the sale, as we saw earlier, the tax invoice also includes customer information, such as name and CPF (taxpayer ID). That's why only the tax invoice allows products to be returned or exchanged.

There are several types of tax invoice, used in various contexts, and they can be issued electronically or manually.

Despite the name, the Electronic Consumer Invoice (NFC-e) is equivalent to a fiscal receipt.

Learn more: Accounting for restaurants: understand how it works

How to issue a fiscal receipt in restaurants?

The process of issuing an electronic fiscal receipt or the NFC-e varies from state to state.

That's why you need to look up the information with the state Treasury Departments to go through the process correctly and avoid problems with the tax authorities. You can also count on your accountant's help to find the right solution for your business.

In any case, your restaurant should have a platform that makes it possible to register products and their tax rules, issuing receipts in compliance with the Sefaz requirements.

EPOC has a solution that's a perfect fit for restaurants that need to issue NFC-e, CF-e SAT and CF-e MFE. Beyond gaining efficiency in service with a modern, customizable POS, you also automate processes and make your business's accounting management easier.

To find out how it works in practice, Schedule a free demonstration now and talk with our consultants.