The advance fiscal receipt: when to issue it and how to close it
When money arrives before the goods or service, you issue an advance receipt. Here’s when the obligation arises, how the advance is later closed, and where people slip up.
A deposit for carpentry, a subscription, a custom order paid up front — when money arrives before delivery, it can’t sit there without a receipt. That’s when you issue an advance fiscal receipt. Few people do it correctly, yet the logic is simple.
When an advance arises
An advance arises whenever you receive payment but still have to deliver the goods or service: deposits, subscriptions, custom orders, reservations. On that received money you immediately issue an advance receipt — the turnover is recorded even though delivery hasn’t happened.
How it’s closed
When you finally deliver the goods or finish the service, you issue a final receipt, and the advance already received is deducted on it. That way the customer doesn’t pay tax twice and your turnover stays accurate. The key is that the advance is neatly „closed" at the end, not left hanging.
Where people slip up
The most common mistake is taking an advance but not linking the final receipt to it — so amounts and VAT don’t add up. The second is forgetting to issue the advance receipt at the moment of payment. A register that tracks advances and reminds you to close them solves both.
Tezga eKasa tracks advances from payment to delivery: it issues the advance receipt, and when delivery comes, the final receipt deducts the advance itself. No manual math and no „lost" deposits.
Key takeaways
- Issue an advance receipt as soon as you receive money before delivery
- The advance is deducted on the final receipt — the customer doesn’t pay tax twice
- The biggest mistake is an advance not linked to the final receipt
Frequently asked questions
Yes — a payment received before delivery is an advance and is recorded with an advance receipt the moment the money arrives.
Then the advance is resolved with a refund, just like other fiscal receipts — referencing the original advance receipt.
What you get with Tezga eKasa
- An advance receipt at the moment of payment
- The final receipt deducts the advance itself
- Tracking of open advances until delivery
- An advance refund linked to the original
Read more
e-Invoicing in Serbia 2026: who must comply, deadlines, and how → The KPO book for flat-rate entrepreneurs: what it is, the 6M limit, how to keep it → Fiscalization for freelancers and service businesses: what you actually need →Try Tezga eKasa free
Fiscal receipts and e-invoices for service businesses — a register that keeps it simple.