Invoice and receipt in the activity of the online store
The obligation to document the sale results directly from section XI of the Value Added Tax Act. While in the case of selling in the stationary system, recording the turnover is not difficult due to clear regulations, the same activity in the case of distance selling may be difficult for the entrepreneur.
Invoice and receipt - general rules for issuing
The invoice and receipt are the basic documents for recording sales. The receipt is more related to consumer sales. The VAT seller issues it to the buyer who is a private person, does not run a business and buys the goods for his personal use. On the other hand, the invoice is issued when the seller and the recipient are entrepreneurs or when the buyer is not a VAT payer, but has chosen this form of documenting the purchase. However, mail order sale is of a specific nature and constitutes an exception to the general provisions.
Receipt in the online store
A receipt is a document issued by persons running a business and registering transactions with a cash register. Although it would seem that this form of sales recording is compatible with the activities of online stores, most e-store owners are exempt from the need to use a cash register. The reasons for the exemptions can be found in the Regulation of the Minister of Finance of December 28, 2018 on exemptions from the obligation to keep records with the use of cash registers. Online sellers are particularly affected by the provision that the fiscal receipt does not have to be documented activities for which the payment was made in full by mail, bank or credit union directly to the taxpayer's bank account, and the records show exactly what payment concerned (buyer data with address). If the buyer pays for the goods by bank transfer, the seller is relieved of the need to register the transaction with a cash register. If, on the other hand, the payment takes place in a different form, the entrepreneur has the option of using another exemption - if his turnover for natural persons not conducting business activity did not exceed the amount of PLN 20,000 in the previous year. PLN, he also avoids the need to issue receipts.
However, it should be remembered that, irrespective of the exemptions contained in the regulation, it is the responsibility of everyone who conducts business activity to record transactions. Taxpayers exempt from the obligation to have a cash register should keep records that contain all the data needed to identify the parties to the transaction, the subject, the amount of the tax base, i.e. the amount that was transferred to the seller's account in connection with the transaction, as well as all other information necessary to complete tax declaration. Start a free 30-day trial period with no strings attached!
Invoice and receipt - sales documentation deadlines
The date of issuing the document, which is the proof of the transaction, may not seem important, but it is closely related to the moment when the tax obligation arises. In the case of stationary sales, the date of issuing a receipt or invoice is obvious - usually the sale and delivery of goods, payment, and handing over to the customer of the proof of purchase coincide. It is different in the case of concluding a distance contract, i.e. mail order sale. In the case of online sales, the date of issue of the sales document depends on the crediting of the buyer's payment to the seller's account. If it took place before the shipment of the goods, the date of issue of the document should be the date of receipt of the sum on the seller's account. If it is an invoice, the entrepreneur may do so no later than on the 15th of the following month. It often happens that products purchased in an e-shop are sent as cash on delivery. The seller then receives the payment upon delivery of the goods. In such a situation, the date of documenting the sale is the physical delivery of the parcel to the buyer. Buyers also make transfers to the seller's account outside of its operating hours - the moment of issuing the invoice may be later, but it should be the day on which the buyer learned about the payment or the next business day, limited to the 15th day of the following month.
Detailed deadlines for issuing invoices are described in the article: Invoice issuance deadlines - when to issue an invoice?
The invoice for the receipt and the new JPK_V7
The invoice and the receipt sometimes go hand in hand, especially when an invoice is issued for the receipt.In this case, it should be borne in mind that the invoice for the receipt for the benefit of the company can only be issued if the receipt contains the NIP (tax identification number). Otherwise, no invoice should be issued for the receipt. However, such conditions do not apply in the case of sales to natural persons who do not conduct business activity, where the tax identification number will not be on the receipt.
In the new JPK_V7 file, the invoice issued to the fiscal receipt is included in the registration part with the designation of the FP symbol and it has no effect on the values. The revenue is fully recognized on the basis of the total posted cash register report for which the RO symbol is used.
Detailed information on the invoice for the receipt is described in the article: NIP on the receipt, i.e. changing the rules for issuing invoices to the receipt