If your receipt says THIS IS NOT A FISCAL INVOICE, it does not count as a fiscal invoice. The fiscal vs non-fiscal invoice difference is simple: a fiscal invoice is signed by the tax authority's system and counts for tax. A non-fiscal invoice is marked as not counting, or never went through that system.
This guide is for buyers, accounts teams and business owners who need to tell the two apart.
What is a fiscal invoice?
A fiscal invoice is issued through an approved till or invoicing system and signed by the tax authority's fiscalisation system. [1]
You can usually confirm this from the receipt itself. Look for:
- a header that reads FISCAL INVOICE;
- a unique invoice number issued by the fiscal device, often labelled SDC invoice number;
- an invoice counter, which is a running count of invoices from that device;
- a QR code, or a clickable verification link on an emailed invoice.
What is a non-fiscal invoice?
A non-fiscal invoice is a document that does not count as a fiscal invoice. There are two kinds.
The first kind is issued by the fiscal system but marked as not fiscal: Proforma, Copy and Training documents. These are still signed, and they can reach the tax authority, but they create no tax liability and they carry a printed warning. [2][3]
The second kind never went through the fiscal system at all: a quote from accounting software, a plain till slip, or a handwritten receipt. These have no fiscal signature, QR code or verification link.
Which invoice types are fiscal?
Normal and Advance invoices, including their refunds, are fiscal. Proforma, Copy and Training documents are not, and neither is anything issued outside the fiscal system. [2]
Fiscal vs non-fiscal invoice types
| Type | Fiscal? | What it is for |
|---|---|---|
| Normal (sale or refund) | Yes | Everyday sales and returns |
| Advance (sale or refund) | Yes | Deposits and prepayments |
| Proforma | No | Quotes and estimates |
| Copy | No | Duplicate of an earlier invoice |
| Training | No | Staff practice and system testing |
| Never fiscalized | No | Anything issued outside the system |
Why does my receipt say "This is not a fiscal invoice"?
The receipt is a Proforma, Copy or Training document, and the fiscal system prints the warning automatically. [3]
The slips above are sample receipts from a test environment. The Copy on the right reprints the Normal sale on the left: its Ref No matches that sale's invoice number, the items and totals are the same, and the Copy gets its own invoice number and a CS counter. Compare the header (FISCAL INVOICE against THIS IS NOT A FISCAL RECEIPT), the sale type line (NORMAL SALE against COPY SALE), the Copy's Ref No, the middle warning (THIS IS NOT A FISCAL INVOICE, which appears only on the Copy), the end line (END OF FISCAL INVOICE against THIS IS NOT A FISCAL RECEIPT), and the invoice counter suffix (NS on the Normal sale, CS on the Copy). Those letters reflect the invoice type and transaction type as shown on the slip.
Is a refund a fiscal invoice?
Yes, when it refunds a Normal or Advance invoice. [2]
A common mistake is to treat every refund as non-fiscal because money is coming back. A Normal or Advance refund is signed like the original sale and counts for tax. A refund of a Training, Proforma or Copy document is still non-fiscal.
Can I claim VAT on a non-fiscal invoice?
A non-fiscal invoice is not the document to use for a VAT claim. For the position in Fiji, including why a Proforma should not be used for VAT input tax credit, see Tax Invoice vs Proforma invoice. Confirm the claim rules with your tax authority or adviser.
How to check an invoice is fiscal
Start with the header, then scan the QR code or open the verification link.
If the header says THIS IS NOT A FISCAL RECEIPT, the document is not a fiscal invoice. If it shows FISCAL INVOICE, open the tax authority's verification page and check that the result is verified and the details match your receipt. For the full method, see how to verify a fiscal invoice.
What to do if you got a non-fiscal document for a real purchase
Ask the seller for the Normal invoice for that sale.
A Proforma, Copy or Training receipt cannot stand in for it, and a handwritten or plain till slip is not a substitute either. If the seller cannot produce a fiscal invoice, see what a missing fiscal invoice means for customers and businesses.
For businesses: when non-fiscal documents are fine
Quotes and staff practice are legitimate uses of non-fiscal documents. Giving a customer a Proforma or Training receipt as the final receipt for a real sale is not.
Use a Proforma when you are quoting a price. Use Training invoices to practise and to test your till or invoicing setup before you go live, without creating tax liability. That testing is not a substitute for the Normal invoice the customer is owed. See how Training invoices help you test fiscalisation before you go live.
If you need your till or accounting software to issue fiscal invoices correctly, start with FiscoBridge Integrations, or use the Solution Checker to see which setup fits.
Fiji VMS, Samoa TIMS and Vanuatu VSMS
The same rule applies under Fiji VMS, Samoa TIMS and Vanuatu VSMS, including for businesses working with FRCS in Fiji.
In each of these systems, Proforma, Copy and Training documents are marked as not fiscal. For local setup, see our pages on Fiji VMS, Samoa TIMS and Vanuatu VSMS.
This article is general guidance, not legal or tax advice. Check your tax authority's rules before you act.
Frequently asked questions
What does non-fiscal invoice mean?
It is a document that does not count as a fiscal invoice. That includes Proforma, Copy and Training documents issued by the fiscal system and marked as not fiscal, and any receipt or quote that never went through the fiscal system at all.
What is a fiscal invoice?
A fiscal invoice is issued through an approved till or invoicing system and signed by the tax authority's fiscalisation system. It typically shows a FISCAL INVOICE header, a unique invoice number, an invoice counter, and a QR code or verification link.
What does fiscalized invoice mean?
It means the invoice has been processed and signed by the fiscal system. A fiscalized Normal or Advance invoice counts as a fiscal invoice. A fiscalized Proforma, Copy or Training document is still marked as not fiscal and does not create tax liability.
Is a proforma invoice a fiscal invoice?
No. A Proforma is a quote or estimate. The fiscal system marks it as not a fiscal invoice, and it does not create tax liability.
Is a refund a fiscal invoice?
Yes, when it refunds a Normal or Advance invoice. That refund is signed and counts for tax. A refund of a Training, Proforma or Copy document is still non-fiscal.
What does fiscal copy mean?
A Copy is a duplicate of an invoice that was already issued. Its Ref No matches the original invoice number, and it gets its own invoice number and a CS counter. It is marked as not a fiscal invoice. The original invoice is the one that counts.
Is a training invoice reported to the tax authority?
It can reach the tax authority. A Training invoice is still signed by the fiscal system. It does not create tax liability, and it is marked as not a fiscal invoice, so do not treat it as a real sale.
Sources
All sources were reviewed on 10 November 2026.
Official and TaxCore sources
- TaxCore help: Anatomy of a Fiscal Receipt (FISCAL INVOICE header, invoice number, invoice counter and related receipt elements)
- TaxCore help: Invoice and Transaction Types (which types affect tax liability)
- TaxCore help: Training or Proforma or Copy Receipt (type marking and THIS IS NOT A FISCAL INVOICE below the total)