How do I record a transaction overview in the books

On-street parking is exempt from VAT, as these parking fees are already paid to the municipality as a form of tax. Only any applicable transaction fees are subject to 21% VAT.

These fees are clearly itemized per transaction in your transaction overview or provided as a total summary. As the total amount is below €100, we use a simplified invoice, which includes the required details but does not contain an invoice number. You can record this overview in your accounting system.