The Anatomy of Invoicing: Legal Requirements and Consequences of Non-Compliance

• 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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