In principle, toll tickets collected by a taxable person fall within the scope of electronic invoicing, but there is a certain tolerance in administrative doctrine concerning them.
Receipts issued at toll gates showing :
VAT rate and amount
a sequential issue number
a space reserved for the user
The customer is not known to the issuing taxable person: transactions which may resemble BtoC transactions.
Solution:
E-reporting of transactions with daily global data transmission
The administration will be able to pre-fill the issuer's output VAT but not the user's input VAT.
No need to adapt information on receipts issued by vending machines
E-invoicing in the case of subscription or flow-through card by a taxable person
Invoices issued in connection with subscriptions or flow-through cards must include all mandatory information
Background
Question: Applicable for Germany?
French Use Case n°27: Managing toll tickets
In principle, toll tickets collected by a taxable person fall within the scope of electronic invoicing, but there is a certain tolerance in administrative doctrine concerning them.
Receipts issued at toll gates showing :
The customer is not known to the issuing taxable person: transactions which may resemble BtoC transactions.
Solution:
NOTE: The above text was taken from case no. 27 of the PDFs - originally from the French government site: https://www.impots.gouv.fr/specifications-externes-b2b (see uses cases V2.2 & our translated use cases V2.3)