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A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of parcel,
manifest Manifest may refer to: Computing * Manifest file, a metadata file that enumerates files in a program or package * Manifest (CLI), a metadata text file for CLI assemblies Events * Manifest (convention), a defunct anime festival in Melbourne, Austr ...
or customer receipt) is a
document A document is a writing, written, drawing, drawn, presented, or memorialized representation of thought, often the manifestation of nonfiction, non-fictional, as well as fictional, content. The word originates from the Latin ''Documentum'', whic ...

document
acknowledging that a person has received money or property in
payment A payment is the voluntary tender of money or its equivalent or of things of value Value or values may refer to: * Value (ethics) it may be described as treating actions themselves as abstract objects, putting value to them ** Values (Western p ...

payment
following a sale or other transfer of goods or provision of a service. All receipts must have the date of purchase on them. If the recipient of the payment is legally required to collect
sales tax A sales tax is a tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law Law is a system A system is a group of Interaction, interacting or interrelate ...
or
VAT A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity In law, a legal ...
from the customer, the amount would be added to the receipt and the collection would be deemed to have been on behalf of the relevant tax authority. In many countries, a retailer is required to include the sales tax or VAT in the displayed price of goods sold, from which the tax amount would be calculated at point of sale and remitted to the tax authorities in due course. Similarly, amounts may be deducted from amounts payable, as in the case of taxes withheld from wages. On the other hand, tips or other gratuities given by a customer, for example in a restaurant, would not form part of the payment amount or appear on the receipt. In some countries, it is obligatory for a business to provide a receipt to a customer confirming the details of a transaction. In most cases, the recipient of money provides the receipt, but in some cases the receipt is generated by the payer, as in the case of goods being returned for a refund. A receipt is not the same as an
invoice :''See also Voucher: an invoice is within the European union primarily legally defined by the EU VAT directive as an accounting voucher (to verify tax and VAT reporting) and secondly as a Civil law (common law) document. An invoice, bill or tab is ...

invoice
. There is usually no set form for a receipt, such as a requirement that it be machine generated. Many point-of-sale terminals or cash registers can automatically produce receipts. Receipts may also be generated by accounting systems, be manually produced or generated electronically, for example if there is not a face-to-face transaction. To reduce the cost of postage and processing, many businesses do not mail receipts to customers, unless specifically requested or required by law, with some transmitting them electronically. Others, to reduce time and paper, may endorse an invoice, account or statement as "paid".


Process


Shop receipts

The practice in most shops at the
point of sale The point of sale (POS) or point of purchase (POP) is the time and place where a retail transaction is completed. At the point of sale, the merchant A merchant is a person who trades in Commodity, commodities produced by other people, espec ...
is for a salesperson to scan or in some way record the price of a customer's proposed purchases, including tax, discounts, credits and other adjustments. In traditional situations and still in some family businesses today, the salesperson would then show the customer the summary, the invoice, for their agreement; but many shops today bypass this stage. The practice of presenting an invoice is most common in restaurants where a "bill" is presented after a meal. The salesperson would indicate to the customer (whether by way of an invoice or otherwise) the total amount payable, and the customer would indicate the proposed
method of payment
method of payment
of the amount. Payment in cash is regarded as payment of the amount tendered, but payment by store account is not. After processing the payment, the salesperson would then generate in the one document an
invoice :''See also Voucher: an invoice is within the European union primarily legally defined by the EU VAT directive as an accounting voucher (to verify tax and VAT reporting) and secondly as a Civil law (common law) document. An invoice, bill or tab is ...

invoice
and receipt. If payment was made by a
payment card : Payment cards are part of a payment system A payment system is any system used to settle financial transactions through the transfer of monetary value. This includes the institutions, instruments, people, rules, procedures, standards, and techn ...
, a payment record would normally also be generated. The invoice and receipt are the printed record of the transaction and are legal documents. A copy of these documents would normally be handed to the customer, though this step may be dispensed with. In many countries, a retailer may be under a legal obligation to provide a receipt to a customer which shows the details of a transaction and the shop and other information, so that the tax authority can check that sales and related taxes are not being hidden. The document may also include messages from the retailer,
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or return details, special offers, advertisements or
coupons In marketing, a coupon is a ticket or document that can be redeemed for a financial discount or rebate when purchasing a product. Customarily, coupons are issued by manufacturers of consumer packaged goods or by retailers, to be used in ...
, but these are merely promotional and not part of the formal receipt.


Other receipts

Receipts may also be provided for non-retail operations such as banking transactions.


Barcodes

Shops that use
barcode A barcode or bar code is a method of representing data in a visual, machine-readable form. Initially, barcodes represented data by varying the widths and spacings of parallel lines. These barcodes, now commonly referred to as linear or one-dime ...

barcode
readers may generate receipts with a barcode of the receipt identification number, that enables a salesperson to scan the barcode and quickly retrieve the details of the original transaction, for example: if a customer seeks to return or exchange goods or there is some other query.


Customer history

If linked to a customer shop account, some retailers' point-of-sale systems also allow the salesperson to see a complete record of the customer's buying history. A receipt (or a copy of a receipt) is the proof of purchase usually needed to make a return and often plays a vital part in a company's return and exchange policy.


Recipients

An invoice goes to the person responsible for paying the bill while the shipping list (or packaging slip) goes to the recipient. The shipping list is included in the shipped box. In some scenarios, the same person will pay the bill and receive the shipment. However, a person can buy and pay for a product and send it to someone else (e.g. a gift).


Shipping list details

Shipping lists vary depending on the business and its products. Every shipment to a customer should contain a shipping list with the order date, the products included, and the quantity of each product. Some businesses may include the weight of each product. Many recipients use them as checklists when unpacking their shipments. If something they ordered is missing or shipped in error, they alert the seller.


Manual receipts

Hand-written or hand-completed receipts are more often used for infrequent or irregular transactions, or for transactions conducted in the absence of a terminal, cash register or point of sale: for example, as provided by a landlord to a tenant to record the receipt of rent. They can also be required when company representatives buy goods, because tax deduction rules might require hand signed receipts.


Related industries

Organizing receipts and similar financial documents is a multimillion-dollar industry in the United States. Consumers can use both desktop and online software to organize electronic receipts; sometimes, receipts are sent digitally from point of sale devices directly to consumers. The growing trend of digital receipts has led to the launch of new businesses focused on digital receipt management.


See also

*
Bill of lading A bill of lading () (sometimes abbreviated as B/L or BOL) is a document issued by a carrier Carrier may refer to: Entertainment * Carrier (album), ''Carrier'' (album), a 2013 album by The Dodos * Carrier (game), ''Carrier'' (game), a South Pac ...
*
Bill of materials A bill of materials or product structure (sometimes bill of material, BOM or associated list) is a list of the raw materials, sub-assemblies, intermediate assemblies, sub-components, parts, and the quantities of each needed to manufacture an end p ...
*
Certificate of origin A Certificate of Origin Declaration of Origin (often abbreviated to C/O or CO or DOO) is a document widely used in international trade transactions which attests that the product listed therein has met certain criteria to be considered as originati ...
* Delivery order *
Document A document is a writing, written, drawing, drawn, presented, or memorialized representation of thought, often the manifestation of nonfiction, non-fictional, as well as fictional, content. The word originates from the Latin ''Documentum'', whic ...

Document
*
Document automationDocument automation (also known as document assembly or document management) is the design of systems and workflows that assist in the creation of electronic documents. These include logic-based systems that use segments of pre-existing text and/or ...
*
Invoice :''See also Voucher: an invoice is within the European union primarily legally defined by the EU VAT directive as an accounting voucher (to verify tax and VAT reporting) and secondly as a Civil law (common law) document. An invoice, bill or tab is ...

Invoice
* Manifest (transportation) * Short shipment *
Cash register 300px, Antique crank-operated cash register A cash register or till or automated money handling system is a mechanical or electronic device for registering and calculating transactions at a point of sale The point of sale (POS) or point of p ...
*
Depositary receipt A depositary receipt (DR) is a negotiable financial instrument issued by a bank to represent a foreign company's Public company, publicly traded Security (finance), securities. The depositary receipt trades on a local stock exchange. Depositary rece ...
*
Document automationDocument automation (also known as document assembly or document management) is the design of systems and workflows that assist in the creation of electronic documents. These include logic-based systems that use segments of pre-existing text and/or ...
in supply chain management & logistics * Special journals *
Point of sales The point of sale (POS) or point of purchase (POP) is the time and place where a retail transaction is completed. At the point of sale, the merchant A merchant is a person who trades in Commodity, commodities produced by other people, especi ...
*
Proof of purchase Proof of purchase is often required for sales promotion Sales promotion is one of the elements of the promotional mix. The primary elements in the promotional mix are advertising, sales, personal selling, direct marketing and publicity/public rela ...
*
Return receipt In email, a return receipt is an acknowledgment by the recipient's email client to the sender of receipt of an email message. What acknowledgment, if any, is sent by the recipient to the sender is dependent on the email software of the recipient. T ...
* Electronic receipt (E-receipt)


References

{{Authority control Accounting source documents Paper products