- A 100 percent penalty applies for issuing an invoice to a receipt without a NIP when the client is a business, even if the transaction does not allow for VAT deduction.
- The penalty is enforced even if the buyer cannot deduct the input tax, as explained by the director of the National Tax Information.
- The issue involved a company operating a hotel chain where guests often book online, either directly on the hotel’s website or through external booking platforms.
- In direct bookings, clients pay part or all of the price directly to the company’s bank account.
- If a booking agent is involved, the payment first goes to the agent’s account, and after the settlement period, the agent transfers the due amounts to the company.
Source: podatki.gazetaprawna.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.
