You\u2019re strolling through a local market when you come across a nice stall full of old comic books. It turns out to be a small business owner who has been buying and selling old comic books at local markets for years.<\/p>\n\n\n\n
You buy some old Suske & Wiske comic books. You pay and walk on, but a little later you suddenly realize that you didn\u2019t receive an invoice, receipt, or anything else for your purchase. Did that market vendor just sell you something under the table?<\/strong><\/p>\n\n\n\n Not at all. The market vendor is using a daily receipts book.<\/p>\n\n\n\n A daily receipts book, sometimes referred to as \u201cdaily receipts\u201d or simply \u201creceipts book,\u201d is a document in which self-employed individuals can record their receipts.<\/p>\n\n\n\n As a self-employed person, you typically issue a sales invoice. This sales invoice serves two purposes:<\/p>\n\n\n\n <\/p>\n\n\n\n Now imagine a situation where the buyer does not need that second point. Consider, for example, the earlier comic book example:<\/p>\n\n\n\n <\/p>\n\n\n\n Then you\u2019re exactly in the situation of daily receipts! <\/strong>Such situations occur in many industries, such as bakeries, hair salons, butchers, psychologists, (physical) stores\u2026<\/p>\n\n\n\n If your buyer is a private individual who does not specifically ask for a sales invoice, then as a self-employed person you are not required<\/strong> to create a sales invoice for the customer. In that case, you may use an entry in the daily receipts book.<\/p>\n\n\n\n You may use the daily receipts book regardless of how your private customer paid (bank card, cash, meal vouchers, Payconiq).<\/p>\n\n\n\n <\/p>\n\n\nWhat is a daily receipts book? \ud83d\udcd3<\/h2>\n\n\n\n
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