In accordance with the provisions applicable to the 1 January 2020 It is no longer possible to issue an invoice to a receipt that does not contain NIP. At the time of the transaction, the seller shall inform the buyer of the new regulations. If the client does not give the NIP when issuing the receipt, it will not be possible to receive the invoice on the basis of it.
The new regulations to seal the tax system in Poland have caused taxpayers many problems with their interpretation. For example, a company that requested an individual interpretation of tax law regarding the placing of NIP on a receipt can be used.
Welcome to online training VAT invoice 2020 (NIP receipts, invoice in new JPK records), 17 April 2020
The National Tax Information Director received an application for an individual interpretation concerning the inclusion of the NIP of the buyer of goods in the so-called footer, i.e. in the part of the fiscal receipt below the line containing the fiscal logo and the unique fiscal memory number.
The company that applied is engaged in retail activities. The company indicated that the purchasers of the goods offered by the company are, in particular, natural persons not engaged in business activities.
Therefore, the company maintains a record of turnover and VAT amounts due using the register offices concerned under Article 111(1) Act dated 11 March 2004 on tax on goods and services (Journal of Laws of 2020, item 106 i.e. of 23 January 2020).
The purchasers are also VAT taxable persons and non-taxable legal persons for whom it is necessary to document transactions in the form of invoice sales in order to preserve the regularity of tax settlements carried out in the course of their business.
Therefore, at the request of the above categories of purchasers, the company issues invoices concerning the sale of goods offered by the company.
In its application, the company stated that it would only issue invoices if the fiscal receipt confirming the sale of the goods offered by the company contained a NIP to the buyer.
Doubts arose at the time when it was found that the construction of older versions of the company's registration registers did not allow the NIP number to be included in the fiscal part of the fiscal receipt. Therefore, the company decided that the NIP of purchasers would be given in part of the non-fiscal receipt, in the so-called footer, below the line containing the fiscal logo and the unique fiscal memory number. Except that the whole content of the fiscal receipt will be included in the one, The same side.
The Director of the CIS disagreed, indicating that, in accordance with the provisions of the Regulations:
- • Regulation of the Minister of Finance dated 29 April 2019 on register offices,
- • Regulation of the Minister for Enterprise and Technology dated 28 May 2018
- on the criteria and technical conditions to which register offices must comply,
The buyer’s NIP should be included in the receipt content in a specific order, with the fiscal logo and unique fiscal memory number included in the last line of the receipt.
The company thus learned that the solution it proposed was not correct. The basis for issuing an invoice based on a receipt is the NIP in its fiscal part. Therefore, if the company puts NIP in the so-called footer, i.e. below the fiscal logo and the unique fiscal memory number, it will not meet the requirement of new regulations.
It will ultimately lead to a sanction of 100% the amount of tax indicated on the invoice. This sanction is provided for where a VAT invoice is issued on the basis of a receipt not containing the buyer's NIP.
On the basis of an individual interpretation dated 3 January 2020, No 0112-KDIL2-2.4012.523.2019.2.MŁ
Author: Paweł Boś
Junior Tax Consultant, related to Russell Bedford Poland 2018. Author of numerous articles on legal and tax matters, published in the industry press. Law student at Leon Kozminski Academy in Warsaw.