What is e-SMM?

The Electronic Self-Employment Receipt (e-SMM) is an electronic version of the receipt that self-employed professionals are required to issue, created digitally and transmitted directly to Revenue Administration (GIB) systems.

Who Can Use It?

• Lawyers, doctors, consultants, accountants, and other self-employed professionals
• Taxpayers mandated by GIB to use e-SMM
• Self-employed professionals who voluntarily wish to switch to electronic receipts

e-SMM with Parabik

Issuing an e-SMM through Parabik software is remarkably simple. Enter client details, specify the amount, and confirm — the receipt is immediately transmitted to the GIB system and can be downloaded as a PDF.

Advantages

• No paper receipt printing or mailing expenses
• Withholding tax and VAT calculations are performed automatically
• Receipts are stored in the cloud with a guaranteed 10-year legal retention period
• Instant document sharing with your accountant