- Invoice to fiscal receipt can only be issued if the buyer’s VAT number is shown on the receipt
- Invoices are mandatory for transactions between taxpayers
- Invoice can be issued based on a previously issued fiscal receipt containing the buyer’s VAT number
- Failure to include the buyer’s VAT number on a fiscal receipt may result in a penalty of 100% of the VAT amount on the invoice
- Invoice can only be issued based on a fiscal receipt with the buyer’s identification number for tax purposes
- Court ruling states that issuing an invoice without the buyer’s VAT number on a fiscal receipt is a violation of VAT regulations and may result in tax penalties
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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