U Tehničkom uputstvu za administrativni i tehnički pregled funkcionalnosti ESIR-a i L-PFR-a na strani 44, objašnjen je način evidentiranja prometa na fiskalnom uređaju kada je kupac strani državljanin koji zahteva refakciju PDV-a. S obzirom na činjenicu da se broj (koji je predviđen za unos u opcionom polju kupca) bilo ZPPPDV bilo broj operatera za refakciju PDV-a dobija tek nakon izdavanja fiskalnog računa, postavlja se pitanje da li je neophodno unositi ovaj broj?

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