Thanks for the priceless service you are giving to consumers. I would appreciate it if you were to guide me on this general query.

Some catering establishments do not provide a fiscal receipt. When you ask for the bill, they only give you an itemised bill, very similar to the fiscal receipt, but without any reference to VAT charges or the VAT number.

When you pay, generally with a credit card, they give you the bank payment slip to sign and the same itemised bill (not the fiscal receipt). Some people may think that this itemised bill is the normal fiscal receipt.

I think this is evasion of tax.

What is the position of consumers in this case? Are consumers required by law to ask for the fiscal receipt? Or should this be provided to consumers without any reference to it? What should be done by consumers in such cases? Are consumers entitled to any compensation? (Agnes Pace)

I referred this letter to George Camilleri, Inspectorate and Assurance Section - VAT Department, who sent this reply:

Here are my comments on Ms Pace's query about the supply of fiscal receipts from catering establishments.

Retailers and persons whose activity consists in the supply of food in the course of catering (e.g., restaurants and snack bars) must issue a fiscal receipt by means of fiscal cash registers.

Registered persons, who intend to use computer-generated receipts, must seek prior approval in writing from the department. Manual fiscal receipts from the manual fiscal receipt books provided by the department can only be used if there is a power failure or the cash register is out of order.

But what makes a receipt a fiscal receipt? Fiscal receipts should contain important information, such as VAT registration number and business name of supplier, date and time of supply, description sufficient enough to identify the goods/services supplied, the rate of tax and the price payable including tax. A fiscal receipt is considered as such when issued in one of the following situations:

1) issued by means of an approved fiscal cash register. The receipt bears the logo VM or GM accompanied by the serial number of the cash register. This is found at the bottom of the receipt just under the cash total or the transaction number of the receipt.

2) issued by means of a computerised system or a point of sale system provided that prior approval has been obtained from the department and the exemption number issued by the department is printed on top of the receipt (e.g., EXO accompanied by a sequence number).

3) issued from a manual fiscal receipt book supplied by the department.

The VAT Act - 13th Schedule - obliges every registered person who makes a supply to issue a fiscal receipt (except where he is required to issue a tax invoice) in respect of that supply, for the consideration paid to him and be delivered to that person who effects the payment without the need to ask for it.

Consumers can, whenever they find difficulties in such cases, call the department freephone 8007-4404 any day during office hours.

I thank Mr Camilleri for his co-operation, particularly for giving us the department's freephone number enabling consumers to obtain assistance.