The Store Terminals Law and Moadian system define three types of electronic invoice. They differ mainly in how much information they record and in whether the buyer can claim VAT credit on them.
Comparing the three types
| Feature | Type 1 | Type 2 | Type 3 |
|---|---|---|---|
| Buyer information | Yes | No | No |
| Kind of deal | Cash and credit | Cash | Payment receipt |
| Number of templates | Several (seven) | Two | One |
| VAT credit for the buyer | Yes | No | No |
| Usable as a purchase invoice | Yes | No | No |
Type 1: business-to-business deals
The fullest type, with seller, buyer and transaction details. Sales between taxpayers (B2B) must be issued as type 1, because only here can the buyer claim credit for the VAT paid. Its templates:
- Sales
- The general template; used if an invoice fits no other.
- Foreign-currency sales
- For sales in foreign currency.
- Gold, jewellery and platinum
- For gold shops.
- Contracting
- For contractors; needs the contract registration ID.
- Utility bills
- For issuing service bills.
- Airline tickets
- For ticket sales.
- Exports
- For sales abroad.
Type 2: cash sales to consumers
It carries no buyer information and is for cash sales to final consumers. It has two templates: sales and gold and jewellery. Because the buyer is not identified, the buyer cannot use it as a purchase document or claim tax credit.
Type 3: card-reader or gateway receipt
This is the payment receipt a card reader or online gateway issues and carries a unique tax number. It holds the least information, has a single template and gives the buyer no VAT credit.
Correction and cancellation
- If you must change core data — the buyer's economic code, the issue date or the goods/service ID — issue a cancellation invoice and issue the correct invoice anew.
- For other data, issue a correction invoice.
- A cancelled invoice can no longer be corrected.
- For returned goods issue a sales-return invoice and record the original invoice's unique tax number as the reference.
The payroll-tax list works the same way: “corrective” for a general error in the list and “supplementary” for people who were left out. See the payroll-tax list guide.
In Akam Data software
In AkamTax, AkTax.app and ERPTax issuing, correction, cancellation and sales return are all done in the software itself. If you get an error see common errors, and for the overall path read the invoice issuing process.