Say you pay for a scarf in a Paris shop. Unless you ask, you may leave with no receipt at all, because shops in France no longer print one automatically. [9]
In São Paulo, the paper slip is only a printout, and the receipt itself is a digital record that the state tax authority authorizes. [2]
This guide starts with the American receipt and then compares it with receipts from the EU and from four countries in Asia and South America. Each country section explains what you will see on the slip and why. After the country sections, a table puts the differences side by side, and a short list covers receipt mistakes to avoid in these countries.
United States receipts and sales tax
The United States has no national VAT or general sales tax. [3] Its sales tax is levied by states and localities, an arrangement no other OECD country uses as its main consumption tax. [3]
So no national rule sets how the tax appears on an American receipt, and the receipt shows no national sales tax registration number. [3] An American receipt can list the items with a subtotal and add the sales tax on a line before the total.
That is why a price tag in an American store can be lower than the total you pay, wherever the tax is added at the register instead of being included in the shelf price.
Under federal law, a business that accepts cards may print no more than the last five digits of the card number on an electronically printed receipt given to the cardholder at the point of the sale or transaction, and no expiration date. [10]
European Union receipts and VAT rates
Each EU country sets its own VAT rates, but the standard rate cannot be less than 15%. [4] A country may also apply reduced rates to specific goods and services. [4] As a result, two shops in different EU countries can charge different tax on the same item.
The highest standard rate in the EU is Hungary’s, at 27%. [4]
Germany charges a standard rate of 19% and a reduced rate of 7%. [4]
Suppose a shop in Germany charges you €10, tax included. At the standard rate, €1.60 of that is VAT, and the rest is the price the shop keeps.
France and the receipt on request
A shop in France gives you a paper receipt only if you ask for one, whatever you spend. [9] The rule has a few exceptions, such as receipts that state a product’s legal warranty, and a shop cannot refuse when you ask. [9]
China and the fapiao
In China, the official receipt is called a fapiao, written 发票, and it serves as both the legal receipt and the tax invoice. [5] It states the tax due. [5] The tax authorities use it to track transactions and prevent tax evasion. [5]
The State Taxation Administration and its local branches administer fapiao. [5] A business obtains paper fapiao from its local tax bureau within a monthly quota, while fully digital fapiao are issued through a national e-invoicing platform. [5]
Fapiao are mainly sorted into two types, special and general. [5]
- Special fapiao: a business registered as a general taxpayer uses it to deduct the tax it paid on a purchase. [5]
- General fapiao: individuals claiming business expenses back from an employer regularly use it. [5]
So the type of fapiao you ask for affects what it can be used for. Picture a business trip to Shanghai where you pay for a client dinner and ask the restaurant for a general fapiao. Your employer then uses that fapiao to repay you for the meal.
Brazil and the digital receipt with a government QR code
Since January 1, 2026, retailers in the state of São Paulo have had to issue an electronic invoice for sales to consumers, normally the NFC-e. [6] The name is short for Nota Fiscal de Consumidor Eletrônica, which means electronic consumer invoice.
- Digital record: the NFC-e exists only in digital form. [2]
- Validity: it becomes valid once the seller signs it digitally and the state tax authority, known as SEFAZ, authorizes its use. [2]
- Paper copy: the slip a store hands you is a simplified version called the DANFE NFC-e, with a QR code you can scan with a phone or tablet to check the receipt. [2]
Because SEFAZ authorizes each receipt, you do not have to rely on the store’s word that a receipt is genuine. Scan the code before you bring back a jacket bought in São Paulo, and keep the slip with it.
India and the GST split between central and state governments
In India, a bill under the Goods and Services Tax, or GST, has to show the seller’s GST registration number, called the GSTIN. [1] It also lists an HSN code for each good or service, a number from the Harmonized System of Nomenclature that classifies the item. [1] The tax authority decides how many HSN digits a bill needs and can exempt some sellers from listing the code. [1]
On the tax side, a tax invoice shows the rate and the amount of each part of the tax, for example central tax and state tax, or a single integrated tax. [1]
Say a shop in Mumbai sells a shirt to a local customer. The tax invoice shows the shop’s GSTIN and the shirt’s HSN code, with central tax and state tax side by side.
Japan’s two tax rates and two receipt types
Japan charges a standard consumption tax of 10% on most goods and services and a reduced rate of 8% on food and drinks other than alcohol and eating out. [7]
Subscribed newspapers published at least twice a week are also taxed at the reduced rate. [7]
A burger eaten at a fast-food restaurant is taxed at 10%, while the same burger taken away is taxed at 8%. [7] The same meal can therefore cost you different amounts, depending on where you eat it.
On one trip to a Tokyo convenience store, a sandwich you take away is taxed at 8% and a phone charger at 10%, so a single purchase can involve both rates. [7]
Business practice adds another difference, because Japan distinguishes between two types of receipt. [8]
- Reshito: written レシート, the register printout lists each item but not the buyer’s name. [8]
- Ryoshusho: a more formal document, written 領収書, that shows the total and the buyer’s name, often with a short note on what the payment was for. [8]
Many companies prefer a ryoshusho for expense claims. [8]
Receipts in different countries at a glance
| Country | What stands out on the receipt |
|---|---|
| United States | State and local sales tax, with no national format [3] |
| European Union | National VAT rates, with a standard rate of at least 15% [4] |
| France | A paper receipt only on request, in most cases [9] |
| China | A fapiao that doubles as the tax invoice [5] |
| Brazil (São Paulo) | A digital NFC-e authorized by the state tax authority [2] |
| India | The GSTIN and, on a tax invoice, each part of the tax [1] |
| Japan | Two tax rates and a separate ryoshusho [7] [8] |
5 receipt mistakes to avoid in different countries
1. Paying for a work meal in China without asking for a fapiao
An employer in China normally repays a meal against a fapiao, so ask the restaurant for one when you pay. [5]
2. Accepting a business bill in India without a GSTIN
Check the GSTIN on any GST bill you keep for business records, because a GST bill without one is missing a required detail. [1]
3. Leaving a French shop without asking for a receipt
If you might need proof of purchase for a return, ask for the receipt at the register, since most shops in France no longer print one unless you ask. [9]
4. Expecting both a ryoshusho and a register receipt in Japan
A store in Japan generally gives you either a ryoshusho or a register receipt for a purchase, not both, so decide which one you need before you pay. [8]
5. Treating food eaten in a Japanese store like takeaway
At the register in Japan, you may be asked whether you will eat in the store or take your food out, and some stores post a sign asking eat-in customers to say so instead. [7] [11] Your answer decides whether the 10% or the 8% rate applies. [7]
Frequently asked questions
What is a fapiao in China?
A fapiao is China’s official receipt and tax invoice in one document. [5] Businesses registered as general taxpayers use the special type to deduct the tax they paid on purchases. [5]
Why does my Japanese receipt show two different tax amounts?
Japan has two consumption tax rates, and a purchase that mixes items at both rates is taxed at each one. [7] Food you take away is taxed at the reduced rate, while most other items and meals eaten in the store are taxed at the standard rate. [7]
Is a ryoshusho the same as a receipt in Japan?
No, a ryoshusho is a more formal document made out to the buyer, unlike the register receipt, which itemizes the purchase without a name. [8] Under tax law, either one can support an expense claim, and many companies prefer the ryoshusho. [8]
What does GSTIN mean on an Indian bill?
GSTIN stands for Goods and Services Tax Identification Number, the number that identifies a seller’s GST registration. [1] A GST bill has to show the seller’s GSTIN. [1]
The Bottom Line
A receipt reflects the tax system behind it, including how directly the tax authority is involved in each sale. The American receipt is simple partly because no national tax rules decide what it shows. [3]
In São Paulo and in China, by contrast, the tax authority has a role in issuing the receipt itself, through SEFAZ authorization of each NFC-e and through fapiao quotas. [2] [5] Each system is a way of proving that a purchase happened and that the right tax was collected, and the receipt is the part of that proof you keep.
Before you pay in another country, decide which receipt you need and ask for it at the register.