Rules for issuing invoices for receipts from January 1, 2020

• The new rules for invoicing fiscal receipts will apply from January 1, 2020 [1]
• An invoice for the receipt will be issued only if the purchaser’s number is on this receipt.

From January 1, 2020, the rules for issuing invoices for fiscal receipts will change. This means that in the case of sales registered at the cash register, the seller will issue an invoice to the buyer who uses the identification number only if this number is on the receipt documenting the sale.

At the same time, we would like to remind you that, according to currently applicable VAT regulations, a receipt up to PLN 450 gross (100 EUR) with the buyer’s NIP is a simplified invoice equivalent to a regular invoice. In the case of such receipts (from the buyer’s NIP), to confirm the purchase, the buyer does not need to additionally apply for a simple invoice.

The new rules for issuing invoices for receipts will be discussed in detail at a later date.

[1] According to art. 28 point 5 of the Act of 4 July 2019 amending the Act on tax on goods and services and certain other acts (Journal of Laws item 1520), this Act shall enter into force on 1 September 2019, with the exception of Art. 1 points 21 and 24, which shall enter into force on January 1, 2020.

Source Polish Tax Authorities

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