The short answer
MRC is the machine registration code: the number that ties a receipt to the registered sales register that printed it. Look for it near the top or the foot of the receipt, beside the TIN and the FS number. Every receipt from the same register carries the same MRC; a receipt with no MRC did not come from a registered machine.
The four numbers on a fiscal receipt
- TIN: the seller’s taxpayer identification number. It names the business.
- VAT number: printed when the business is registered for VAT. A business that is not registered has none, and its receipt charges no VAT.
- FS number: the receipt’s own number in the register’s sequence. Each receipt is one higher than the last.
- MRC: the machine registration code. It names the register, and it does not change from one receipt to the next.
How to check a receipt
- All four are printed where they apply, legibly, on the paper itself.
- The TIN is the business you paid, not another one.
- Two receipts from the same counter carry the same MRC, and their FS numbers run in order.
- For an owner: the MRC on your receipts matches the one on your register’s registration papers. If it does not, ask the supplier and your tax office before the register prints another receipt.
Before you buy a register
Ask the supplier for a printed sample receipt and look for all four numbers. A machine that cannot print them is not one you can sell through. Then ask who registers the machine with the Ministry of Revenues and how long it takes, because the MRC is issued by that registration, not by the supplier.
What Directive 1142/2026 adds
The directive approves sales register systems and the suppliers behind them, not only the machine, and Article 19(1) puts the duty to issue a valid invoice on the business that made the sale. Registration under it switches on when the Ministry of Revenues publishes its technical specification. Until then, ask any supplier how its system will be accredited; our six questions cover it.
This guide is written by Easymaz, which sells a sales register that prints all four numbers. It is for restaurant owners, not legal or tax advice; your accountant or the Ministry of Revenues is the authority on your registration.