Zemam Academy

Tax invoice vs. simplified tax invoice — what's the difference?

The core difference is who you sell to. Selling to a business or registered trader (B2B)? That's a full tax invoice on the e-invoicing system. Selling to a final consumer (B2C)? That's a simplified invoice — officially called an e-receipt. Both are required by the authority, but each has its own system and rules.

The full tax invoice

Selling to a business / registered trader (B2B)

Customer: A company, establishment, or tax-registered trader
System: The e-invoicing system
Required data: Seller data + the buyer's tax data + item codes (GS1/EGS) + units of measure
E-signature: Required — via a signing certificate/token
Timing: Sent to the authority the moment it's issued

The simplified tax invoice

Selling to a final consumer (B2C) — the e-receipt

Customer: The final consumer (an individual)
System: The e-receipt system (a separate one)
Required data: Simpler — the buyer's tax data isn't required
Signature: From a POS (register) enrolled on the system
Timing: Uploaded from the register near-instantly at sale time

The quick comparison

	Full tax invoice	Simplified invoice
Customer	Business / registered trader (B2B)	Final consumer (B2C)
System	E-invoicing	E-receipt
Buyer tax data	Required	Not required
E-signature	Required (token/certificate)	From an enrolled register
Issued from	The invoicing/accounting system	The point of sale (register)

So which one do I actually need?

The rule is simple: ask yourself who you sell to.

Selling wholesale or to registered businesses & traders? → you need the full tax invoice.
Got a shop selling to the end customer? → you need the simplified invoice (e-receipt).
Selling both wholesale and retail? → you need both — completely normal for shop owners and distributors.

Common mistakes to watch out for

Assuming one system is enough — the invoice and the receipt are two different systems.
Issuing a B2B invoice without the buyer's tax registration number — it gets rejected.
Putting it off — deadlines and thresholds change constantly; set your system up early.

Frequently asked questions

Is the e-receipt the same as the simplified invoice?

Yes — “simplified tax invoice” is the name given to the e-receipt issued to the final consumer.

My shop sells both wholesale and retail — what do I do?

You'll need both: a full tax invoice for wholesale (B2B), and an e-receipt for retail sales to the end customer (B2C).

Does the full tax invoice need an e-signature?

Yes, the B2B e-invoice needs an e-signature via a certificate/token. The e-receipt, on the other hand, is issued from a register enrolled on the system.