NIP number on the receipt, and the invoice on the receipt


In order to reduce the amount of tax fraud, the provisions on issuing invoices for receipts have changed from January 1, 2020. From now on, an invoice issued by the entrepreneur for the receipt can only appear if the receipt shows the buyer's tax identification number. Without the tax identification number, despite the customer's demands, the entrepreneur selling the goods cannot issue an invoice for the receipt.
Most often, invoicing for a receipt takes place when the entrepreneur makes a sales record using a cash register, and the other party to the transaction is the entity conducting business activity (about which the seller did not know at the time of issuing the receipt).
In art. 106i paragraph. 6 of the VAT Act, information is included as to when the taxpayer is required to issue an invoice at the customer's request. This takes place on the date:

  • by the 15th day of the following month - if the customer requests an invoice before the end of the month in which the service was performed or the payment was received,
  • no later than on the 15th day from the date of the request - if the customer requested an invoice after the month in which the goods were delivered, the service was performed or the payment was made.

Issued invoice for the receipt without NIP - consequences

If the entrepreneur does not comply with the regulations in force from the new year and he issues an invoice for a receipt that does not have a tax identification number, he will be punished with a 100% sanction. The amount of the aforementioned sanction is 100% of the output VAT indicated on the invoice issued by the entrepreneur.

Why was the obligation to put the buyer's tax identification number on the receipt introduced?

The obligation to issue a tax identification number (NIP) on a receipt is related to numerous abuses occurring in business transactions in the scope of issuing invoices. This solution is to prevent the situation in the past, when entrepreneurs, in order to reduce the amount of PIT and VAT, on the basis of receipts collected from familiar entities, requested the company to issue an invoice for a receipt, confirming transactions that they had not made at all. Most often, such situations took place in the fuel and construction industries (purchase of building materials). The changes introduced are aimed at tightening the tax system and eliminating deliberate understatement of tax liabilities by buyers.

Issuing an invoice for a receipt in the system

The invoice for the receipt is issued in the system through the REVENUE »SALE tab, where after selecting a specific receipt from the top menu, the user selects the EXHIBITION» INVOICE FOR THE RECEIPT option. All data will be automatically completed, and in the absence of the tax identification number on the receipt, a message will be displayed warning of the risk of issuing such an invoice from January 1, 2020.

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