Lidia Adamek-Baczyńska, Monika Maćkowiak

The amended provisions on stating the tax identification number (NIP) on receipts for customers who are taxable persons still raise doubts with respect to issuing standard invoices for receipts that are deemed simplified invoices (for up to PLN 450 or EUR 100 gross). A vast majority of tax rulings point out that receipts documenting sales for up to PLN 450 or EUR 100 gross should be treated as “standard” invoices. Therefore, no additional documents (standard invoices) should be issued. In this respect, the ruling by Director of National Revenue Information dated 28 May 2020 (ref. 0114-KDIP1-3.4012.160.2020.2.ISK) comes as a precedent. The authority held that a standard invoice may be issued for a receipt if the customer returns the receipt (simplified invoice) to the seller.