The same bookkeeping implications apply to regular invoices charged in traditional currencies like USD or EUR. Capital gains (if any) must be added as revenues. and receive in fiat.

For an invoice denominated in fiat currency for which you receive cryptocurrency payments, the accountant acts similar as with an international payment - taking into account exchange rate gains and losses.

In addition, there may be some capital gains or losses associated with receiving digital assets. This is mitigated by using stable tokens such as DAI or USDT for your business.