Source gov.pl
Unofficial translation:
We would like to remind you that from April 1, 2020 new regulations apply regarding the detailed scope of data contained in tax returns and VAT records [1] .
Pursuant to the new solutions, which have been covered by the transitional period, fiscal receipts recognized as simplified invoices, issued in accordance with the VAT Act [2] , will not have to be shown separately in the new JPK_VAT – until December 31, 2020.
Note: the simplified invoice is a fiscal receipt up to the amount of PLN 450 gross (EUR 100), which contains the buyer’s tax identification number.
[1] Ordinance of the Minister of Finance of April 1, 2020 amending the ordinance on the detailed scope of data contained in tax returns and in the records of tax on goods and services (Journal of Laws item 576)
[2] art. 106e paragraph 5 point 3 of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2020, item 106, as amended)
