Obligation to issue a receipt, even when the customer requests an invoice

Service-Tax

If the entrepreneur does not use the cash register exemption, as a rule, he is obliged to use it to record every sale made to natural persons who do not conduct business activity and flat-rate farmers. What if an individual customer requests an invoice? Is the entrepreneur then obliged to issue a receipt?

Obligation to issue an invoice for the receipt

The obligation to issue an invoice for sale recorded at the cash register appears when the customer requests it within 3 months from the end of the month in which the goods were delivered or the service was performed or the whole or part of the payment was received.

Pursuant to Art. 106i paragraph. 6 of the VAT Act, the taxpayer is then obliged to meet the customer's request:

  • not later than on the 15th day of the following month, if the notification took place by the end of the month in which the goods were delivered or the service was performed or the whole or part of the payment was received

  • no later than the 15th day from the date of submitting the request, if the request for an invoice was submitted after the month in which the goods were delivered or the service was performed or the whole or part of the payment was received.

If the customer requests an invoice after 3 months, the seller may or may not issue an invoice at the request of the buyer.

Obligation to issue a receipt

However, it should be remembered that issuing an invoice to an individual customer does not release the entrepreneur from the obligation to record the sale with a cash register - in such a situation, the taxpayer is still obliged to issue a receipt. At the request of the buyer, the entrepreneur issues the so-called an invoice for a receipt that is not posted to any records. In the first place, the entrepreneur is always obliged to purchase the sale on the cash register, and only then can he issue an invoice to the customer. The entrepreneur should attach a fiscal receipt to his copy of the invoice and keep it in the company's documentation.

Therefore, every entrepreneur selling to natural persons who do not conduct business activity should remember that the sale should be purchased at the cash register first, and only then an invoice should be issued at the request of the buyer.

Invoice for the receipt in JPK_V7

Due to the entry into force of the new JPK_V7 file, from October 1, 2020, active VAT payers have been subject to additional reporting obligations, including the necessity to use symbols and markings for sales and purchase documents. Under the new structure, the invoice for receipts is included only in the record part of the file with the additional designation FP. Including the invoice only in the registration part means that it is not shown in terms of value in the file and does not affect the total amounts related to the tax due. Therefore, the revenue from the cash register is recognized on the basis of a joint periodic report.