How eConnect processes receipts and till receipts: fewer fields, dummy values and why this is the case.
The IDR also processes receipts, till receipts and expense claims. These are simplified invoices that contain less data than a regular invoice. This has implications for what is recognised and how the e-invoice looks.
According to tax authority rules, a till receipt is a simplified invoice. For transactions up to €100 (including VAT), a supplier is required to state fewer details on the invoice. The address, Chamber of Commerce number or even the full name of the supplier is often missing.
However, the UBL standard requires that certain fields are always filled. An e-invoice without supplier identification is not valid. Therefore, eConnect uses dummy values more often for receipts: placeholder values that make the e-invoice technically valid, even if the data is missing from the receipt.
With receipts, the IDR recognises a smaller set of fields than with regular invoices:
With receipts, the IBAN is the leading identification field. The name on the receipt is used to recognise the supplier, but the address is not considered essential. The IBAN provides the most reliable link to the correct supplier.
Because many mandatory UBL fields are missing from a receipt, more dummy values are used than with a regular invoice. Typical dummy values for receipts are the OIN dummy number for the supplier and unknown for the VAT number.
Read more about dummy values and their meaning in Dummy values in the e-invoice.
With receipts, the IDR recognises a smaller set of fields than with regular invoices. The name and IBAN of the supplier, the amount, the VAT and the date are recognised if present. The address and Chamber of Commerce number are often missing from receipts and are then not recognised.
Many mandatory UBL fields (such as the Chamber of Commerce number or VAT number) are not on a receipt. The UBL standard requires these fields to always be filled. Dummy values ensure the e-invoice remains technically valid and can be delivered, even if the data is missing from the original receipt.
Yes, the IDR supports JPEG, PNG, BMP and PDF as file format. Take a clear photo or scan of the receipt, preferably as soon as possible because thermal paper fades quickly. Submit each receipt as a separate file.
Want to know which fields the IDR recognises for regular invoices? Read Which fields does the IDR recognise?.
Read how to submit invoices