A receipt with NIP (tax identification number) allows you to obtain an invoice

Website

Pursuant to Art. 106b paragraph. 3 of the Act on tax on goods and services (hereinafter the VAT Act), the taxpayer is obliged to issue an invoice at the request of the buyer of the goods or services, if the request for its issuance was submitted by the buyer within 3 months from the end of the month in which the goods were delivered or made service, or all or part of the payment has been received.

From January 1, 2020, additional provisions on the issue of invoices for receipts, introduced by the Act amending the Act on tax on goods and services and certain other acts, apply. One of the significant changes introduced by the above Act is the addition of Art. 106b of the VAT Act, sections 5-7, which constitute provisions on the issuing of invoices to receipts with the buyer's tax identification number (NIP) and sanctions related to this procedure.

Earlier regulations, in force until December 31, 2019, allowed taxpayers to issue invoices for receipts without the obligation to include the buyer's tax identification number on the receipt. This means that in practice the entrepreneur had the opportunity to "extort" input VAT by asking the seller to issue an invoice for a receipt, for example left by another customer. The current rules are designed to limit such abuses.

A receipt with NIP (tax identification number), i.e. a new obligation for the seller - also difficulties for the buyer

By the end of 2019, in order to obtain an invoice for the receipt, the seller had to present the previously obtained fiscal receipt (no later than within 3 months from the end of the month in which the seller delivered the goods or performed the service, or received all or part of the payment), and on its basis, he issued a VAT invoice. The receipt did not have any additional identification features that would clearly indicate that the purchase of a given product or service was previously made by the taxpayer requesting the invoice, therefore some taxpayers used the possibility of abuses in the scope of issuing the so-called empty invoices - without coverage in the existing actual state.

In the light of the regulations in force from January 1, 2020, at the time of issuing the receipt, the seller must provide the buyer's tax identification number on it, and only in this case the buyer may require him to issue a VAT invoice for this receipt. Only when the receipt has been provided with the buyer's NIP (tax identification number), the seller may issue a VAT invoice for the entity conducting business activity (Article 106b (5) of the VAT Act). Stricter regulations may be a problem not only for sellers who have to comply with the new regulations, but also for the buyer, who must remember to inform the seller when making a purchase that he is a taxpayer and has a tax identification number in order to be able to obtain an invoice with the data of his business in the future. economic. Otherwise, the invoice will be issued only to a private person, which will prevent, inter alia, VAT deduction in business activities.

This situation does not mean, however, that only a receipt with a tax identification number allows the buyer to obtain a VAT invoice for the purchase made, because instead of issuing an invoice for the receipt, the seller can directly issue a VAT invoice to the buyer without registering the event at the cash register. In the light of Art. 106b paragraph. 5 of the VAT Act, if:
a) the receipt includes the buyer's NIP (tax identification number) - at his request, the seller is obliged to issue a VAT invoice for the taxpayer whose identification number is indicated on the receipt,
b) the receipt does not include the buyer's NIP (tax identification number) - at his request, the seller is obliged to issue a VAT invoice to the buyer who is a private person (this invoice cannot include the buyer's tax identification number).

What if the cash register does not have the technical possibility of entering the buyer's tax identification number on the receipt?

Pursuant to § 25 sec. 1 point 17 of the Regulation of the Minister of Finance of April 29, 2019 on cash registers: "If the taxpayer keeps records using cash registers with electronic or paper copies, the fiscal receipt shall contain at least: [...] tax identification number of the buyer (NIP of the buyer) - at the request of the buyer ". The given regulation shows that there is already an obligation to put the buyer's tax identification number on the receipt at the buyer's request, although not all cash registers are adapted to this.

However, as explained in the explanatory memorandum to the draft amending act:

In a situation where the taxpayer making the sale will not be technically able to enter the identification number on the receipt, the buyer should declare at the time of making the purchase that he is purchasing the goods or service as a taxpayer - in such a situation the seller should not register the purchase at the cash register, but should issue an invoice right away. Therefore, the proposed amendment to the regulations will not result in the need to replace the cash registers by taxpayers, but it may be necessary to change the procedures used by taxpayers”. Entrepreneur! If your cash register is not able to put the buyer's NIP on the fiscal receipt, you do not have to replace it, but remember that from January 1, 2020, you cannot issue a VAT invoice for such a receipt for the taxpayer running a business. In such a situation, document the sale only by means of an invoice, without registering at the cash register. It should also be emphasized that pursuant to Art. 111 sec. 1 of the VAT Act, only sales to natural persons who do not conduct business activity and flat-rate farmers require registration with the use of cash registers. Therefore, there is no obligation to issue receipts for other entities.

Start a free 30-day trial period with no strings attached!

Receipt with tax identification number - new regulations and sanctions, not only on the seller's side!

For the taxpayer's failure to comply with the regulations on issuing invoices to receipts from January 1, 2020, there is a sanction under Art. 106b paragraph. 6 of the VAT Act, according to which:

If it is found that the taxpayer has issued an invoice in violation of paragraph 5 [i.e. not containing the buyer's NIP], the tax authority shall establish an additional tax liability for this taxpayer in the amount corresponding to 100% of the tax amount indicated on this invoice. In relation to natural persons who are liable for the same act for a fiscal offense or for a fiscal offense, no additional tax liability is established”.

This sanction means that if the taxpayer issues an invoice for a receipt without the buyer's NIP number, he will be charged with an additional tax liability in the amount of 100% of the VAT amount shown on the invoice. In turn, the buyer, showing the VAT to be deducted from such an invoice, will also be punished with a penalty equal to 100% of the VAT amount resulting from this invoice - the newly added art. 109a of the VAT Act. As indicated in the explanatory memorandum to the draft amendment act:

The above sanction is to be a tool aimed at eliminating the existing mechanism of abuse, it is supposed to have a preventive dimension and is to be a severity for failure to comply with the formal rules for issuing and recording invoices, both for the seller and the buyer. The important fact remains that in the case of the abuse in question, the unauthorized profit amounts to the amount of unduly deducted VAT, therefore, in order for the sanction to remain effective, its amount should correspond to the amount of unduly obtained gain.”.

Receipt with tax identification number - a word of summary

Recently, we can observe many changes in our tax law, aimed at tightening the tax system. One of them is the introduction of new rules on the issuing of VAT invoices to receipts, and as the precedent for issuing "blank invoices" is common these days, this step seems necessary.

It should be emphasized that the new regulations in this area do not limit the right to obtain an invoice for a purchase made, they only regulate in detail the issues of documentation of transaction data previously recorded at the cash register. The taxpayer, when making a purchase not as a consumer, but as a taxpayer, is forced to inform the seller about this fact at the time of making the purchase. On the other hand, the seller will be obliged to either show the buyer's tax identification number on the fiscal receipt, which will allow him to issue a VAT invoice on its basis in the future, or to immediately issue a VAT invoice at the buyer's request.