Do you have to issue an electronic receipt for online sales?
This is the most confusing question, because the rule for physical shops does not apply online. Sales with shipment of physical goods are treated like mail-order selling, and for those no commercial-document certification is required.
Short answer
- Indirect e-commerce — online orders, goods shipped — is treated like mail-order selling.
- For these sales no electronic cash register and no commercial document are required.
- The obligation to record daily takings in the dedicated register remains.
- The entry must be made by the first working day after the transaction.
- If the customer asks for an invoice, it must be issued electronically through the exchange system.
What applies to which sale
Documenting online sales
| Type of sale | Document | Note |
|---|---|---|
| Physical good shipped to a consumer | Daily takings register | No mandatory commercial document |
| Customer asking for an invoice | Electronic invoice | Transmitted through the exchange system |
| Sale to a business or professional | Electronic invoice | Always, even without a request |
| In-store pickup paid at the till | Commercial document | Here the shop rules apply again |
How to keep it tidy
- Export orders by date and reconcile them with the payment provider's settlements.
- Record total daily takings, VAT included, split by rate.
- Keep invoiced sales separate, so they are not counted twice.
- Store the digital documentation for the period required by tax rules.
Common mistakes
- Buying an electronic cash register that indirect e-commerce does not need.
- Keeping no register at all, assuming the payment provider's statement is enough.
- Double-counting a sale that was both invoiced and recorded in the takings register.
- Applying the same rule to in-store pickup, where the commercial document is in fact required.
How 4shopy helps
- Orders export by day and by VAT rate, ready to be recorded.
- The checkout distinguishes a private purchase from one where an invoice is requested.
- Invoices are generated in the 4b2b ecosystem and stay linked to the order.
- Payment-provider settlements reconcile against orders, with no manual cross-checking.