Doubts as to use of receipts to issue invoices continue

Lidia Adamek-Baczyńska, Monika Maćkowiak
Rzeczpospolita

1 January saw entry into force of amended regulations on issuing invoices on the basis of till receipts. Such an invoice may be issued only if the receipt features the customer’s tax ID (NIP). This change in law caused plenty of concern among businesses, for example whether existing cash registers will have to be replaced, or whether it is possible to correct a wrong NIP from the receipt, or whether they will still be allowed to issue invoices for individuals not in business on their request. The article presents the tax authorities’ response to those questions. It is noted that a receipt for a low-value transaction (up to PLN 450 or EUR 100, gross of tax) may be treated as a simplified invoice. Many businesses find it challenging to adjust to the new law on receipt-based invoicing, what with severe penalties for non-compliance.