Frequently Asked Question

TIMS regulations clearly state that Refund receipts must have some form of justification for their creation. The most practical way for providing this justification is to use a reference document number i.e. the SDC invoice number of the original Normal Sale receipt they are referencing.

The procedure is straightforward when the original Normal Sale receipt was issued with a proper SDC invoice number, as required in the regulations. But what happens when the Normal Sale receipt was issued before the introduction of TIMS regulations (before fiscalization) and doesn't have the invoice number in the required form? This is a real possibility, especially in the initial period of transition to EFD.

In that case, the issuing of Refund receipts still needs to follow the same procedure. The Refund receipt must be issued via an accredited EFD and the cashier still needs to enter a reference document number, as this is the easiest form of justification for taxpayers.

The reference number will look like this: RequestBy(UID)-SignedBy(UID)-integer. The value of integer should be some receipt number of the original pre-EFD Sale receipt (for example, XXXXXXXX-XXXXXXXX-192). This number will help the taxpayer to easily identify and locate the original Sale receipt in case of filed inspection.

To conclude, Normal Refund (NR) is made because of the Sale, so naturally EFD uses NS’s “SDC Invoice No” in ref number field. Similarly, Copy Sale (CS) is made based on Normal Sale, so EFD will use NS or NR “SDC invoice No” in ref number field. The following table there are (M) mandatory and (O) optional requirement to use reference number for linking documents:

Table 1 - When REFERENCE (DOCUMENT) NUMBER applies