The tax clarifications of October 16, published by the Ministry of Finance on the recognition of NIP fiscal receipts as simplified invoices, certainly cannot be considered as simplifying and organizing the confusion existing in this area, especially in the retail industry. In the opinion of the Ministry of Finance, each fiscal receipt with NIP up to PLN 450 (EUR 100) is considered a simplified invoice and therefore it is not possible to issue an ordinary invoice for such a receipt. This may result in a penalty in the form of double payment of the VAT amount pursuant to Art. 108 of the VAT Act.
Source MDDP (in Polish)
Latest Posts in "Poland"
- KSeF 2026: Structured Invoice Coding Obligation – Why Not a Right Instead?
- Prof. Modzelewski: KSeF Regulations Contradict EU Law on VAT Invoicing
- Poland Extends 50% VAT Deduction Limit on Road Vehicles Until 2028
- Mandatory KSeF System Brings More Surprises as Implementation Deadline Approaches
- Company Car Parking at Home Doesn’t Affect 100% VAT Deduction Rights