Sending money to a friend should be entered as transaction type "gift" or "donation" (see: Explanation of Transaction Types)
If you receive money, it should be the transaction type "gift/tip". Alternatively you can enter the pair "Spend" for outgoing and "Income" for Incoming.

  

This will correctly reduce the purchase pool and trigger a gains/loss calculation in the giving account and establish the coin with the cost base of the day of transfer in the receiving account.


In the tax report you will find income / gift in the income report and the gift/donation in the donation report, each time with the value on the day of transfer.