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25 September 2019

Sale Receipt with Tax Identification Number from January 1st

After several changes in tax law this year, the government is proposing further ways to improve the system. From January 1st, 2020, an invoice for a service can only be issued if the client’s tax identification number is on the sales receipt. The new regulations do not apply to clients who make purchases as private individuals.

As with recent amendments (such as obligatory split payment or online cash registers), the new regulations are intended to help seal the tax system and increase budget revenues. The Ministry of Finance also believes that the mandatory NIP on every sales receipt will allow for the effective prevention of common frauds (such as VAT extortion through issuing fraudulent invoices based on receipts left by customers).

What about outdated cash registers?

There may be cases when the seller is not able to put the NIP on the receipt – due to his outdated cash register software. In such a situation, he is obliged to issue an invoice instead. At the same time, he does not have to register this particular transaction at the cash register (there is no legal requirement).

The discussed amendments apply to all industries and entrepreneurs, except for taxi drivers.

Penalties

The new regulation also provides penalties for entrepreneurs for certain negligence. Penalties will apply if:

  • a taxpayer will book an invoice issued on the basis of a sales receipt with no NIP,
  • the seller issues an invoice based on a sales receipt without a NIP,
  • the taxpayer will not enter the NIP on the check, even though his cash register enables it.

According to the Regulations, the penalty will be an extra tax responsibility: 100% the amount of the tax on the invoice. The penalty will not be imposed if the taxpayer was already held responsible for it.

Predictions

According to the estimates of the Ministry of Finance, the discussed changes, along with other recent amendments to the VAT Act, will bring budget revenues in the amount of PLN 14 million for 2019 and PLN 34 million annually in subsequent years.

The regulations do not force entrepreneurs to exchange their current cash registers for new ones. However, a separate amendment – regarding online cash registers – will sooner or later lead to a situation where every entrepreneur will have to have the appropriate cash register.

The new regulations do not apply to people who make purchases as private individuals.

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