This is to alert you to published guidance from the Finance Ministry on the treatment of fiscal receipts for up to PLN 450 (EUR 100) bearing customer’s tax ID as simplified invoices and on how to report them in the new JPK_VAT file structure that will be adopted for the first time by reference to October 2020.
The Ministry explains that:
- a fiscal receipt for up to PLN 450 (EUR 100) and bearing customer’s tax ID is to be considered a simplified invoice;
- a simplified invoice may omit such disclosures as customer’s name, quantity and measure of goods/services, unit price, net sales amount, and tax rate;
- no regular invoice is to be issued on the basis of a simplified invoice and a regular invoice may be issued on the basis of a fiscal receipt that is not a simplified invoice only if the receipt discloses customer’s tax ID;
- summary invoices may not be issued for simplified invoices.
The Ministry also address the matter of tax ID errors on fiscal receipts:
- A tax ID error on a fiscal receipt may be corrected by means of a correcting note on condition that the error was a manifest unintentional mistake, e.g. one digit missing or some digits shifted, provided that:
- where the receipt is above PLN 450 (EUR 100) and contains such an error, the error should be reflected also on the following invoice, and the correcting note (or invoice) should then refer to that invoice;
- where the receipt is for up to PLN 450 (EUR 100) and qualifies as a simplified invoice, the correcting note (or invoice) should refer to that invoice.
- However, no correcting note may be issued if no tax ID was disclosed or the tax ID disclosed is some other person’s.
As regards the new JPK_VAT file structure, the Ministry says than until 31 December 2020, simplified invoices are not to be separately recognised if they are reported as part of the sales summary generated by the cash register. But as of 1 January 2021, simplified invoices are to be reported in JPK_VAT file structure with such designations as laid down in the regulation dated 15 October 2019 on the new JPK_VAT file (Dz.U.2019.1988)
Below is a link to the guidance (in Polish):
If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.
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