- In the JPK_VAT file, invoices issued using a cash register should be included in the accounting period in which they were issued.
- These invoices do not increase the value of sales or the tax due for that period.
- A reader asked if invoices issued directly through a cash register should be included separately in the JPK_VAT file or if sales can be entered based on a monthly fiscal report.
- According to the VAT law, taxpayers selling to individuals who are not conducting business activities or to flat-rate farmers must keep records of sales using cash registers.
- Taxpayers using cash registers must issue and provide customers with a fiscal receipt or invoice for each sale, either in paper or electronic form.
- In the case of sales to individuals mentioned above, taxpayers are generally not obligated to issue invoices. The obligation to issue an invoice arises only if requested by the customer within 3 months from the end of the month in which the goods were delivered or services were provided or payment was received.
- If an invoice relates to sales recorded using a cash register, a receipt documenting the sale should be attached to the copy of the invoice kept by the taxpayer.
- The presented procedure does not apply when sales are documented by an invoice issued using a cash register and the value of sales and the amount of tax due are recorded in the daily fiscal report of the cash register.
- In the case of an electronic invoice relating to sales recorded using a cash register, the taxpayer should keep a receipt with identifying data for that invoice in their documentation.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
