There is a common misunderstanding when it comes to issuing either a tax invoice or a fiscal receipt.
One must be very careful when issuing such documents in order to remain compliant with the Value Added Tax Act and avoid any penalties which may be incurred.
A tax invoice must be issued when a person registered under Article 10 makes a supply to another registered person.
A fiscal receipt must be issued when a registered person makes a supply to a non-registered person. A practical example of this would be a restaurant issuing a fiscal receipt to its customers.