As of 1 January 2020, a seller may use a cash register receipt to issue an invoice to a business purchaser only if the receipt features purchaser’s tax ID (NIP). If the seller issues such an invoice in the absence of purchaser’s tax ID on the receipt, the seller may be punished with a surcharge of 100% of the tax stated on the invoice.
An invoice is issued on the basis of a cash register receipt when it is requested within a period of 3 months, counting from the end of the month in which the goods or services were supplied or the full or partial payment was made.
The law contains also interim provisions to the effect that sellers are allowed to raise invoices on the basis of receipts from before 1 January 2020 even though those receipts did not feature purchaser’s tax ID yet.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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