NIP (tax identification number) on the receipt, i.e. a change in the rules for issuing invoices to the receipt

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The mandatory tax identification number on the receipt is to eliminate fraud in relation to the settlement of expenses documented with invoices for the purchase of goods / services purchased by other people. Therefore, the government introduced new regulations limiting the possibility of obtaining an invoice for a receipt by unauthorized persons. Details in the article!

Invoice for the receipt - when is the entrepreneur obliged to issue it?

The purchase of goods or services recorded at the cash register may also be confirmed by an invoice at the customer's request. The entrepreneur is obliged to issue an invoice if the customer requests the document within 3 months from the end of the month in which the goods were delivered or the service was performed, or all or part of the payment was received (Article 106b (3) of the VAT Act ).

Invoice to the receipt - changes in 2020

From January 1, 2020, an entrepreneur who made a purchase based on a receipt may request an invoice for this receipt, but only if the receipt contains its NIP (tax identification number). Otherwise, the seller is not entitled to issue an invoice, and thus the person running the business loses the option to settle the purchase in company costs.

Pursuant to Art. 106b paragraph. 5 of the VAT Act, in the case of a sale registered using a cash register, an invoice is issued to the buyer of goods and services who is a taxpayer only if the receipt documenting this sale contains a number by which the buyer of goods or services is identified for the purposes of tax or value added tax (NIP).

Therefore, it is worth paying attention when doing business purchases to immediately ask the seller to issue an invoice or provide the tax identification number before printing the receipt.

What penalties await sellers and buyers if the tax identification number is not used on the receipt?

In the event of non-compliance with the introduced provisions, the legislator provides for financial penalties in the amount corresponding to 100% of the VAT amount indicated on the invoice to which the offense relates. The sanctions apply not only to sellers, but also to buyers who include the invoice issued in this way in the VAT register.

For example, issuing an invoice for a receipt that does not contain NIP (tax identification number) of the buyer for the amount of PLN 10,000 net, including VAT in the amount of PLN 2,300, may result in a fine of PLN 2,300.

Receipt invoices for private persons

Placing the tax identification number on the receipt applies only to entrepreneurs, which means that private persons can still request an invoice for the receipt without the tax identification number. Such an invoice should not contain the tax identification number (NIP).

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The invoice for the receipt in the file JPK_V7

In the new structure of the JPK_V7 file, which applies to all VAT payers active from October 1, 2020, invoices issued for receipts, regardless of whether with the NIP number (in the case of sales to taxpayers) or without the NIP (in the case of sales to private persons who do not conduct business activities) economic), will have the designation FP. The invoice issued to the receipt is shown only in the proof part of the JPK_V7 file, without affecting the values, while the revenue is recognized in the KPIR and the VAT register based on the total report from the cash register, which is marked with RO.

What is the purpose of limiting the possibility of obtaining an invoice for a receipt?

The government decided to limit the issuing of invoices to companies that are not the actual purchaser of goods or services due to the large-scale abuses in this area.

As Paweł Gruza, Undersecretary of State in the Ministry of Finance, informed in response to the interpellation No. 21204 on cash registers and increasing the tax relief for the purchase of new cash registers in connection with the introduction of new legal requirements:These changes are a reaction to the observed unfair practice consisting in issuing the so-called "Empty invoices" to friendly companies, in exchange for a financial benefit, to fiscal receipts generated by the cash register and not collected by customers. On the basis of issued invoices, companies deduct VAT, even though they have not actually purchased goods or services, and thus inflate tax costs.

(…) Tightening the VAT system and ensuring greater stability of revenues from value added tax, as well as preventing tax avoidance is one of the main objectives of the tax policy pursued. This is also the main goal of these projects, which introduce additional solutions tightening the VAT system and clarify the measures already introduced in this regard.

Summing up, we can say that the new regulations make it impossible to reduce the income by the costs of obtaining it in the event that the transaction does not include the tax identification number on the receipt. Therefore, make sure that you always provide the seller with your NIP number when buying a company.