Local government units and cultural institutions established by them and municipal companies may form a VAT tax group.If a member of a
VAT tax group sells to natural persons who do not conduct business activity and flat-rate farmers, the VAT group is obliged to keep records of sales using a cash register. As a result, the VAT tax group tax identification number should be disclosed on the fiscal receipt, and not the individual tax identification number of a given group member.
Source PwC
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