100% VAT Penalty for Invoices Without NIP, Even Without VAT Deduction Rights

• 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.

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