← Back to blog
Guides·jun 2026

Fiscal receipt or e-Invoice: the difference and when to use which

The biggest confusion in practice: when do you issue a fiscal receipt versus an e-Invoice? A clear guide for selling to consumers and to companies.

A fiscal receipt and an e-Invoice are not the same and don’t replace each other. Confusing the two is the most common mistake at small businesses — someone issues the wrong document, or issues two when one would do. The rule, luckily, is simple: who is your buyer.

Fiscal receipt — selling to consumers

You issue a fiscal receipt in retail, to the end consumer (B2C). When someone buys a coffee, bread or a service, they get a fiscal receipt and the data goes to the Tax Administration in real time. It’s the receipt with the QR code the buyer can scan and verify.

e-Invoice — selling to companies and the state

An e-Invoice is used between companies (B2B) and toward the public sector (B2G), via SEF (the e-Invoice system). If you sell to another VAT-registered company or work with the state, you issue an e-Invoice — not (only) a fiscal receipt.

Fiscal receipt Buyer — a citizen Retail (B2C) Real-time to tax office e-Invoice Buyer — a company B2B and B2G Via SEF

When you need both

There are situations where both appear — e.g. an on-the-spot sale to a company that also wants an invoice. That’s why it’s a big advantage when the register and e-Invoices live in one tool: you ring the sale once and the system knows whether you need a fiscal receipt, an e-Invoice, or both.

In Tezga eKasa, fiscal receipts and SEF are in the same flow — no jumping between programs and no double entry of the same items.

Key takeaways

  • Fiscal receipt = selling to consumers (B2C), real time to the tax office
  • e-Invoice = selling to companies (B2B) and the state (B2G), via SEF
  • Register + e-Invoices in one tool = no double entry and no confusion

Frequently asked questions

It depends on the sale. Often an e-Invoice is enough, but with on-the-spot payment a fiscal receipt can also apply. A tool that handles both makes the call easier.

If they do retail trade (e.g. a shop or hospitality), generally yes — fiscalization applies to the turnover, not to the tax status.

What you get with Tezga eKasa

  • Fiscal receipt and e-Invoice from the same sale
  • The system knows which document is needed when
  • Built-in SEF flow — no second program
  • No double entry of the same items
Learn more about Tezga eKasa

Read more

e-Invoicing in Serbia 2026: who must comply, deadlines, and how The KPO book for flat-rate entrepreneurs: what it is, the 6M limit, how to keep it Fiscalization for freelancers and service businesses: what you actually need

Try Tezga eKasa free

Fiscal receipts and e-invoices for service businesses — a register that keeps it simple.