Virtual cash register

What it means

The virtual cash register, VRP, is a free Financial Administration application that serves as an alternative to a physical eKasa till. The trader uses it in a web browser on a computer or tablet, or in a mobile app. Each receipt is sent to the Financial Administration's system when issued and receives a unique identifier.

The VRP is intended mainly for traders with few cash sales who do not need a full point-of-sale solution, such as craftspeople, service providers working at customers' premises, market traders or new sole traders. The duty to record sales applies to selling goods and certain services for cash or by card, unless the law provides an exemption.

A receipt from the VRP can be sent to the customer electronically, for example by email or text message, or printed on a connected printer. Before first use the trader must obtain authentication data and a cash register code, generated on registration through the Financial Administration portal.

How it works in practice

For a small sole trader, the VRP is a cheap way to meet the sales recording obligation without buying a till or paying for servicing. The app needs an internet connection when the receipt is issued. If the connection fails, the rules on substitute receipts must be followed and the data recorded afterwards.

With a larger number of sales, a need for stock records or a link to a payment terminal, the VRP soon hits its limits. It is slower to operate and lacks advanced functions. Businesses with regular in-store sales usually choose a certified eKasa till that covers these needs.

Sales recorded in the VRP must be included in the accounts or tax records. With double-entry bookkeeping, daily closings are reflected in the cash book and revenue. The cash payment limit must also be respected, and VRP data regularly reconciled with the cash on hand.

What to watch out for

The most common mistake is not issuing a receipt for every sale, for example for small amounts or when regular customers pay. The Financial Administration carries out test purchases, and fines for failing to issue a receipt can be high, with repeated breaches risking a ban on trading. The receipt must be issued when payment is received.

Protect access credentials. Anyone with access to the VRP can issue receipts in the trader's name. If several people use the app, each should have their own login, and access must be blocked immediately if a device is lost. Changes of details, such as the premises address, must be updated in the registration in good time.