- 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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