EET 2.0: When Invoice Payments Must Be Registered

• Under EET 2.0, whether a payment must be recorded depends on how and where it is actually made, not on whether an invoice or receipt is issued.
• “Contact payments” are in scope when made during personal contact with the business or at its premises/vehicle; the payment method can be cash, bank transfer, QR, etc.
• A bank transfer made in person at the store while receiving goods/services can still be a contact payment and fall under EET 2.0.
• Remote invoice payments made without physical contact, such as paying from home or the office by bank transfer, are generally outside EET 2.0.
• The rule applies equally to B2B and B2C transactions; invoice payment wording does not control the registration obligation.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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