Abstract: Comprising a database (3) and first terminals, which are located in shops (1) and connected to the database (3) and provided with equipment for inputting purchase data. The system is arranged to create an electronic cheque on the basis of said data. The system comprises printers for receipts (7) and computer programs for creating a reference (8) for identifying each respective receipt and, when printing out, stating this reference on the receipt and connecting said reference for a receipt (7) and the corresponding electronic cheque and storing electronic cheques and the references belonging to them in the database. Said receipts (7) have areas (9,10,11) for entering personal details. The receipts (7) serve as refund receipts for value-added tax and for customs inspection. The system comprises refund stations (5) where the consumer receives his refund.