The best way to pay a rent is by traceable payment methods: bank transfer or check.
It is absolutely not advisable for the tenant to pay cash and without a receipt: it is better to pay any fees and expenses by bank transfer, with a payment description (e.g., “fee and down payment for charges of January 2021”) or in any other traceable form (e.g., Paypal), or at least pay by cheque by having a specific receipt issued (e.g., “I, the undersigned _______________ received the sum of € ______, 00 from_______________ by cheque No_______________ for the fee and down payment for charges of January 2021”); if you have no other option than to pay cash, do not forget to ask for a specific receipt and make sure you keep that receipt.
Stamp duty of € 2.00 must be affixed on this receipt if the amount received is higher than € 77.45.