Electronic sales records (EET) or online sales registration is a method where data on each transaction is sent via the Internet to the Financial Administration. The whole EET process takes place in the following 5 steps:

  1. The entrepreneur sends a data message about the transaction (in XML format) to the Financial Administration
  2. The financial administration will send back a confirmation (with a fiscal identification code) that it has accepted the transaction
  3. The entrepreneur issues a receipt to the customer, including the fiscal identification code
  4. The receipt is handed over to the customer
  5. The customer can check the receipt on the Tax Portal and the entrepreneur will verify the sales in the electronic application Electronic Records of Sales

From a technical point of view, EET requires an Internet connection at the time of receipt of payment, a device that allows this connection (PC, tablet, mobile phone with the necessary software, specialized electronic cash register, cash register system) and a printer for receipts. The choice of cash register equipment and specific software is selected by the entrepreneur.