Mixed shop and restaurant sales: the customer decides whether it is an e-invoice or an e-report

If you sell to consumers and to businesses from the same till, the classification happens at the moment of sale, not at month end. Where the customer does not identify a business as the purchaser, the sale stays in B2C e-reporting. Where the customer identifies their employer or company as the purchaser, it becomes a B2B transaction and needs a structured e-invoice through your approved platform. The 150 euro excluding VAT restaurant invoice simplification is unchanged. The expensive mistake is the follow-up request: a sale already reported as B2C, where the customer comes back later and asks for a company invoice. If you issue that invoice without unwinding the original B2C report, the same sale is reported twice and your e-reporting stops agreeing with your VAT return. Agree one method with your accountant or platform before it happens, not after. This affects any business with a mix of consumer and business customers: restaurants, cafes, hardware shops, petrol stations, print shops, taxis. One timing note: every business must be able to receive e-invoices since 1 September 2026, but if you are a small or micro business your own obligations to issue e-invoices and transmit e-reporting start on 1 September 2027, with the 2026 date applying to large businesses and ETIs. Build the habit at the till now, because the classification question is the same whichever wave you are in.

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