In case of interruption of the Internet connection, the taxpayer issues a receipt as in a normal transaction, with the only difference being that the receipt will not have the NIVF code generated by the Tax Administration, and for this, the receipt must be printed on paper.
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The taxpayer must, within 48 hours after the moment when the Internet connection is interrupted, enable the Internet connection and send all receipts issued during offline transactions…
Source: www.fiscal-requirements.com