Sales to natural persons - how to properly document it?


Self-employed people sell to individuals and other companies. In such a situation, a problem often arises - how to properly record such sales? Any doubts surrounding this topic should be dispelled in the article below.

Sales to individuals and the cash register

As a rule, each entrepreneur selling to natural persons who do not conduct business activity and flat-rate farmers should record such events on the cash register (Article 111 (1) of the VAT Act).

However, the ordinance issued on this matter specifies the types of activity exempted from this obligation, as well as those that must absolutely have them.

If the entrepreneur is required to have a cash register, then he is required to record sales to individuals with a cash register. In this case, the receipt is the primary sales document. An invoice for such a customer is issued upon his explicit request, and the copy left in the documentation should be accompanied by the previously issued receipt.

Exemption from the obligation to have a cash register - sale to natural persons

Taxpayers who take advantage of the exemption from registering sales at the cash register, whether due to the turnover limit or the objective exemption, do not have to issue invoices or bills. This does not mean, however, that such a sale should not be documented.

In this situation, two possibilities can be distinguished. The first - when the entity conducts its own accounting and, in accordance with the Regulation on the KPiR, records the sale on the basis of an internal document prepared at the end of the day, in which the value of these revenues for a given day is shown in one amount (paragraph 19 (1)). Such entries are made in the tax book of revenues and expenses once a day after the end of the day, not later than before the commencement of operations on the following day.

The second situation occurs when the taxpayer has outsourced his bookkeeping to an accounting office. In this case, he is obliged to keep records of non-billing sales. Any sales to non-business individuals and flat-rate farmers should be included. At the end of the month, it will be booked in the KPiR.

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Can sales to natural persons be documented with a simplified invoice?

It is important that sales to natural persons who do not conduct business activity cannot be documented with simplified invoices. These types of documents are intended only for recording sales to entities conducting business.

Simplified invoices are issued when the total amount due does not exceed PLN 450 or EUR 100, if the amount is specified in EUR. Then it may not contain the following information:

  • the names and surnames or the name of the taxpayer and buyer of goods or services and their addresses;
  • measures and quantity (number) of delivered goods or scope of services provided;
  • unit price of a good or service without the tax amount (net unit price);
  • value of the goods delivered or services performed, covered by the transaction, excluding the tax amount (net sales value);
  • tax rates;
  • the sum of the net sales value with a breakdown into sales subject to individual tax rates and sales exempt from tax;
  • tax amounts on the sum of the net sales value, broken down into amounts related to individual tax rates;

provided that it contains data enabling the determination of the tax amount for individual tax rates.