In the absence of an original fiscal account, if the turnover occurred before the introduction of the EFU, the reference to the number may refer to the account number under which the turnover was recorded in bookkeeping, for example 121:
Ref. number: XXXXXXXX-XXXXXXXX-121
– Where "XXXXXXXX-XXXXXXXXX" is the predefined part, that is exactly "XXXXXXXX-XXXXXXXX"
- Where is "121" - Account number to which reference is made, and which the taxpayer maintains in the account records or bookkeeping
In the case of an account number from the old fiscal cash register:
Ref. number: XXXXXXXX-AB123456-159
- Where "XXXXXXXX" is the predefined part, i.e. exactly "XXXXXXXX"
- Where is "AB123456" - IBFM (fiscal module identification number)
- Where is "159" - BI (clip number)