NIP number on the receipt - you do not have to take the invoice!

Service-Tax

I received a receipt from the seller with my NIP number, containing all the data that should be included in the fiscal receipt in accordance with the Act. Can I recognize the cost on its basis or should I ask the seller for an invoice for the receipt? From when did the tax identification number on the receipt apply?

Kinga, Lubań

 

It is more and more common that sellers add NIP (tax identification number) on issued fiscal receipts for natural persons conducting business activity. This situation occurs due to the changes that came into force on January 1, 2020 in the field of issuing invoices for receipts. Pursuant to the new regulations, an invoice for a receipt for the benefit of the company may be issued only when the company's NIP (tax identification number) is indicated on the receipt.

Importantly, as the Ministry of Finance emphasizes on its website in the entry "Rules for issuing invoices for receipts from January 1, 2020" of September 3, 2019:

"[...] in accordance with the currently applicable VAT regulations, a receipt up to the amount of PLN 450 gross (EUR 100) with the buyer's NIP (tax identification number) is a simplified invoice, equivalent to a regular invoice. In the case of such receipts (with the buyer's tax identification number), the buyer does not have to apply for a regular invoice to confirm the purchase ”.

So if the taxpayer has a receipt up to PLN 450 gross (EUR 100) with his NIP, he will not have to apply for an invoice for the receipt and the NIP itself on the receipt will be the basis for recognizing the cost and deducting VAT. The confirmation is, among others individual interpretation of the Director of the Tax Chamber in Katowice of April 26, 2016, ref. no. IBPP2 / 4512-38 / 16 / IK (in which we can read:"[...] in a situation where the received receipt meets the conditions for recognizing it as a simplified invoice, it will be possible to deduct input tax on its basis (if, of course, it concerns purchases that give the right to such a deduction") and the interpretation of the individual Director of the National Tax Information of September 18, 2017, ref. no. 0114-KDIP1-3.4012.219.2017.2.MK.

At the same time, one should bear in mind some exceptions, namely the tax identification number on the receipt does not cause the receipt to be considered a simplified invoice, even if its value is below PLN 450 gross (EUR 100) and it contains the same data as required by the act in the case of a simplified invoice, when documents:

  • mail order sale from the territory of the country and mail order sale within the territory of the country;

  • sales for which the tax identification number is not provided on the invoice (e.g. supplies to non-taxable natural persons);

  • intra-community supply of goods;

  • the supply of goods or services subject to taxation in the territory of a Member State of the European Union other than Poland, for which the person liable to pay the value added tax is the buyer of the goods or services.

The table below shows which data is included in the receipt with NIP (tax identification number) and which are in the simplified invoice:

Receipt with tax identification number

Simplified invoice

  • date and time and minute of sale,
  • sequential number of the printout,
  • the next number of the fiscal receipt,
  • taxpayer's tax identification number (NIP),
  • tax identification number (NIP) of the buyer - at the request of the buyer,
  • name of the product or service allowing for their unambiguous identification,
  • value of discounts, reductions or mark-ups, if any,
  • total gross sales value.
  • date of issue,
  • the date of making or completing the delivery of goods or performance of the service, if it has been specified and differs from the date of issue of the invoice,
  • a sequential number assigned within one or more series that uniquely identifies the invoice,
  • the number by which the taxpayer is identified for the tax,
  • the number by which the buyer of goods or services is identified for the tax or value added tax under which he received the goods or services,
  • name (type) of goods or services,
  • the amount of any price discounts or reductions, including in the form of an early payment discount, if they have not been included in the net unit price,
  • the total amount owed

In the above-mentioned cases (for which it is not possible to issue a simplified invoice), it will be necessary to apply for a regular invoice for the receipt (from January 1, 2020 only if the NIP number is on the receipt). However, when the indicated conditions are met, the receipt with the NIP (tax identification number) can be the basis for inclusion in the records, because it is treated as a simplified invoice.