How does a receipt book work, and how many receipts are in one?
How the copy works
Receipt books use NCR, or carbonless, paper. The back of the top sheet carries tiny ink capsules that burst under the pressure of a pen and mark the coated sheet beneath. No carbon sheet is needed and the copy appears only where you press. Use a ballpoint, press firmly and slide the writing shield under the set you are writing on, so the sets below stay clean. How does NCR paper work, and is it the same as carbonless or thermal paper? explains more.
How to fill in a receipt, step by step
- Check the number. Use the receipts in order. The number is already printed.
- Date. The date the money was received.
- Received from. The payer's full name, or the name of the business or family.
- Amount in figures. For example €120.00.
- Amount in words. For example "one hundred and twenty euro". This makes the receipt much harder to alter.
- Being payment for. Be specific: "October tuition, 4 sessions", "U12 membership 2026", "Deposit, kitchen fit, quote 311".
- Method. Cash, card, cheque or bank transfer.
- Signature. Yours, or the person receiving the money on your behalf.
Tear the top copy along the perforation and hand it over. Leave the copy in the book.
How many receipts are in a book?
| Book type | Receipts per book | Copies of each |
|---|---|---|
| Duplicate | 100 | Payer and book |
| Triplicate | 50 | Payer, a second person such as a treasurer, and book |
Off-the-shelf receipt books vary a lot, from small pocket books of 50 or fewer to larger books, so check the count before comparing prices. For a club, a triplicate book lets the collector hand a copy to the treasurer while the book keeps its own. That is covered in How should a club, school or charity record cash payments?
Which size receipt book?
- A6 (105mm x 148mm) is the classic pocket receipt book, ideal for cash taken on the move.
- DL (99mm x 210mm) suits a tall slip that fits a standard envelope.
- A5 (148mm x 210mm) suits receipts that list several items or payments.
- A4 (210mm x 297mm) suits detailed receipts, such as a dental practice or a business issuing combined invoice and receipt forms.
Habits that keep receipts beyond question
- One book in use at a time, per person. Two open books means two sequences running at once.
- Never tear out a spoiled receipt. Write CANCELLED across both copies and leave them in the book.
- Write the receipt at the moment of payment, not at the end of the day.
- Lodge cash promptly and write the lodgement date and receipt number range on the lodgement slip.
- Keep finished books. Revenue lists sales receipts among the records a VAT-registered business keeps to support its sales, and records are generally kept for six years.
Receipt or invoice?
A receipt confirms payment. It does not replace a VAT invoice where one is required. If you are unsure which you need, read What is the difference between a receipt book and an invoice book? If you are wondering whether you have to give a receipt at all, see Do businesses have to give a receipt in Ireland?
Receipt books numbered and printed with your details
Discoverprint's personalised receipt books are printed in black ink with your name, contact details and receipt wording, numbered in sequence on every part, and perforated at the top or the left. Choose A4, A5, A6 or DL, duplicate with 100 receipts or triplicate with 50. Design is free and delivery is free anywhere in Ireland. See the full NCR books range.
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Frequently asked questions
- How does a receipt book work?
- Each receipt is a numbered carbonless set. You write the payment details on the top copy, the writing transfers to the copy underneath, the payer takes the top copy and the copy stays in the book.
- How many receipts are in one book?
- It depends on the book. A Discoverprint duplicate receipt book holds 100 receipts, each with one copy. A triplicate book holds 50, each with two copies.
- What should a receipt include?
- A receipt number, the date, who paid, the amount in figures and in words, what it was for, how it was paid, and your signature.
- Are receipt books numbered?
- Printed receipt books usually are. Numbering in sequence means every receipt can be accounted for, which is the main reason clubs and businesses use a book rather than loose slips.
Sources
- Revenue: What sales records do you keep?
