Online services for which we are paid cashless.

Online services for which we are paid cashless.

Question:
Hello!
We have an online services site and accept payments by bank transfer, ePay and PayPal. We do not accept cash payments.
An invoice is issued for absolutely every payment, which is automatically sent to the customer.
Do we need to issue a receipt for PayPal payments, can it be electronic, and does an audit file need to be submitted to the NRA every month?
Can e-receipts not be issued if an invoice is issued for the corresponding payment and must the invoice contain the additional details that are for e-receipts?
Thanks in advance!

Answer:
Hello,
You have 3 options for reporting payments from Paypal, making it clear that your sales are entirely online:
1. By issuing a paper receipt from a cash register.
2. By issuing an electronic fiscal/system receipt, which you must provide to your customer by e-mail.
3. With another document for registering sales, if you use software that complies with Art. 52c of Ordinance H-18. In this case, in addition to the sales document, you must submit the so-called audit file to the NRA every month.

Issuing an invoice does not override the reporting of the payment itself in any of the above 3 ways. Possibly, the software that issues you the invoices automatically, if it meets the requirements under Art. 52c of Regulation H-18, then it can be assumed that the invoices themselves are the document with which you can report the sales, and accordingly you will have the obligation to submit an audit file to the National Revenue Agency.
We hope we have been helpful!
Greetings!