The RKSV stipulates that in addition to "normal" sales receipts, special receipts must also be signed and stored in the data collection log. All these vouchers are so-called "zero vouchers" - i.e. vouchers with a total of € 0.00.
These special vouchers are described in more detail in the table below.
|Receipt type||Description||Mandatory signature by security device*|
|Start receipt||The start receipt marks the beginning of a data collection logl (DEP, the first document). It has to be signed and verified (verification via BMF mobile app or via cash register web service).||yes|
|Monthly receipt||The monthly receipt must be issued at the end of each month. The monthly receipt is a zero receipt and does not have to be signed by means of the security device. It can also be "signed" with the text "Security device failed".||no|
|Annual receipt||The annual receipt is a special monthly receipt. It is the last monthly receipt of the year, but in contrast to the monthly receipt, it has to be signed.||yes|
|Closing receipt||The closing receipt marks the end of a data collection log (closing/commissioning). The final document is a zero receipt and may also be generated with a failed security device.||no|