From July 1 to the end of 2020, you will not need to include in the uniform control file receipts from the buyer’s NIP issued for up to PLN 450. But until June 30 this year. such an obligation exists.
This was confirmed by the director of the National Treasury Information in an individual interpretation of May 12, 2020 (reference number 0114-KDIP1-3.4012.257.2020.1.ISK).
Another conclusion could be drawn from the statement of the Ministry of Finance published on April 15 this year. The resort wrote in it that from April 1 this year. New provisions apply regarding the detailed scope of data contained in tax returns and VAT records. This suggested that from April it is not necessary to show simplified invoices (i.e. receipts with the contractor’s NIP up to PLN 450) in JPK_VAT.