Invoice for consumer in JPK_VAT file

• Sales to individuals not conducting business activities are generally recorded in a cash register
• A fiscal receipt is the document confirming the transaction, with an invoice issued upon consumer request
• Taxpayers using a cash register must issue a fiscal receipt or invoice for each sale
• Invoices for individuals not conducting business activities are only issued upon request within 3 months of the transaction
• Invoices are issued within 15 days of the request, depending on when the request was made
• Invoices for sales recorded with a cash register must include the fiscal receipt or its unique number
• Invoices do not exempt sellers from recording sales in the cash register
• Sales recorded in a cash register are included in the JPK_VAT file for VAT settlement.

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.

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