When farmer or wholesalers buy products from farmers who do not have to keep commercial book, they issue them a receipt for the products they buy.
An obtained receipt is a mandatory trade document that must be issued in such cases. We can also call this receipt “the manufacturer’s outgoing receipt”
With the procedures and principles set out by the Directorate of Revenue Management for the electronic implementation of the business activities of first-class traders who receive agricultural and animal products from farmers who are not taxed in real terms, the application that includes arranging, storing and transferring electronic documents with the same characteristics as the receipt and informing the Directorate of Revenue Management of the application of the electronic receipt.




