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Das Risiko verblasster Thermobelege trifft zuallererst den Rechnungsempfänger.
Ihm bleibt daher nichts anderes übrig, als vorsichtshalber gleich nach Erhalt der Rechnung auf
seine Kosten eine Kopie anzufertigen und/oder die
Rechnung einzuscannen. Dieser hat aber meist
keinen Einfluss darauf, wie und erst recht auf welchem Papier die Rechnung ausgestellt wird.
Nicht zuletzt kann auch der leistende Rechnungsaussteller selbst von den negativen Auswirkungen nicht länger lesbarer Rechnungen auf Thermopapier tangiert sein. In diesen Fällen sollte unzweifelhaft neben einer Kopie bzw.
eines Scans das Original dabei Zollstempel aufbewahrt
werden. Dies ist beispielsweise der Fall, wenn der Kaufbeleg als Teil des Nachweises für
die Steuerfreiheit einer Ausfuhrlieferung im sog.
nichtkommerziellen Reiseverkehr (auch als „Export übern Ladentisch” oder „tax free” bezeichnet) dient oder der
Händler den Ausfuhrbeleg als solchen auf Thermopapier erstellt.
Denn dieser muss für die Steuererstattung zwingend so vorgelegt werden. Im Zuge der Digitalisierung
und gesetzlichen Vorgaben für die Speicherung der Daten für eine Steuerprüfung ist es sinnvoll, sich mit dem Thema “Digitalisierung” auch
an dieser Stelle auseinander zusetzen. Erste Hinweise dazu erhalten Sie unter Dok.-Nr.
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