Management of toll receipts

[svanteschubert]

Background

Question: Applicable for Germany?

French Use Case n°27:
Managing toll tickets

In principle, toll tickets collected by a taxable person fall within the scope of electronic invoicing, but there is a certain tolerance in administrative doctrine concerning them.

Receipts issued at toll gates showing :

• VAT rate and amount
• a sequential issue number
• a space reserved for the user

The customer is not known to the issuing taxable person: transactions which may resemble BtoC transactions.

Solution:

• E-reporting of transactions with daily global data transmission
• The administration will be able to pre-fill the issuer's output VAT but not the user's input VAT.
• No need to adapt information on receipts issued by vending machines
• E-invoicing in the case of subscription or flow-through card by a taxable person
• Invoices issued in connection with subscriptions or flow-through cards must include all mandatory information

NOTE:
The above text was taken from case no. 27 of the PDFs - originally from the French government site:
https://www.impots.gouv.fr/specifications-externes-b2b (see uses cases V2.2 & our translated use cases V2.3)