A client asks: Why isn’t it legally correct to ask for a client’s signature when they pay for our services in cash? Is it allowed to ask the client to sign the cash receipt?
The expert, Inna Lisitsin, answers:
According to the Accounting Act, every transaction must be documented in a way that allows it to be verified.
For cash transactions, this means there must be:
✅ a cash receipt voucher or another document proving that the money was received;
✅ the document must include the content of the transaction, date, amount, and parties involved.
Cash receipt voucher: with or without a signature?
✅ If the payer is a company representative or a sole proprietor, it is standard practice that their signature confirms the transaction.
✅ If the payer is a private individual, the law does not explicitly require their signature on the cash receipt voucher.
However, a company’s internal policies may allow or require it to strengthen the proof of the transaction.
Practice of the Estonian Tax and Customs Board
✅ During tax audits, it is important that cash transactions are fully traceable and verifiable.
A signature can help confirm this, but it is not a legal requirement.
My recommendation
When a service is provided to a private individual and payment is made in cash, it is advisable to ask for the payer’s signature on the cash receipt — especially when the amount is significant.
This helps prevent potential disputes and provides solid evidence that the transaction took place.
