From 1 January 2020, an invoice for sales registered at a cash register and confirmed by a receipt can only be issued if the receipt contains a tax identification number.
The receipt up to the amount of PLN 450 gross (EUR 100) with the NIP of the buyer is a simplified invoice, which:
- does not have to contain the buyer’s data, i.e. the name and surname or name and address of the buyer; but
- must include the buyer’s tax identification number.
More information can be found here: Polish Ministry of Finance