The obligation to issue an invoice and sales to private persons


When running a business, entrepreneurs sell to other entrepreneurs as well as natural persons who do not conduct business. As a rule, the sale of goods or the provision of services to private persons should be documented by a fiscal receipt. However, there may be situations where a customer requests an invoice. Is the taxpayer obliged to issue an invoice at the request of a client who is a natural person who does not conduct business? Let's check.

Obligation to issue a VAT invoice for a natural person

Pursuant to Art. 106b paragraph. 3 of the Act on Value Added Tax, an active VAT payer is required to issue an invoice at the request of a natural person. In addition, the provision includes the provision that the request for an invoice should be submitted within 3 months from the end of the month in which the goods were delivered / service was performed and part or all of the payment was received.

Consequences of not issuing an invoice for a natural person

A taxpayer who fails to issue an invoice at the request of a natural person is subject to a fine of 180 daily rates, and currently the daily rate ranges from PLN 66.67 to PLN 26,666.66. The penalty system is defined in Art. 62 § 1 of the Fiscal Penal Code, according to which the taxpayer will be punished with the above fine if, despite such an obligation:

  • will not issue an invoice or bill
  • will issue invoices or bills in a defective manner
  • refuses to issue invoices or bills

The method of calculating the daily rate

How the daily rate is calculated depends on several factors. When determining it, the court takes into account such elements as: the amount of income, personal property, family situation, and personal situation.

Please note that the daily rate cannot be:

  • be lower than 1/30 of the minimum wage applicable at the time of the commission of the act,
  • exceed 400 times the above-mentioned remuneration.

The amount of the fine in 2017 for failure to issue an invoice

In 2017, the amount of the fine is calculated according to the following rule:

  • the minimum daily rate in 2017 1/30 x PLN 2,000 = PLN 66.67
  • the maximum fine in 2017 is PLN 66.67 x 400 = PLN 26,668

Pursuant to the provision included in the Fiscal Penal Code, a fine may also occur in the following cases:

  • in a situation where the taxpayer does not take into account the sale at the cash register or fails to issue a document from the cash register, which is proof of sale,
  • the entrepreneur fails to fulfill the obligation to store proofs of purchase, receipts or invoices received or issued.

Pursuant to Art. 62 § 5 of the Fiscal Penal Code, other penalties for minor fiscal offenses are also permitted. It is about prohibited acts, the commission of which may have an impact on the reduction (or exposure due to depletion) of public law liabilities. The amount of the fine for a fiscal offense is set out in Art. 53 § 3 of the Fiscal Penal Code and in 2017 it is a maximum of PLN 10,000. This is the equivalent of five times the minimum wage, which in 2017 is PLN 2,000.