From January, invoices will be issued only for receipts with tax identification number.

You will not be able to issue invoices for receipts without the NIP tax number indicated. The change is to counteract VAT fraud.

From January 1, 2020, it will be possible to issue an invoice documenting sales recorded using a cash register, provided that the receipt contains the buyer’s NIP. This change was justified by the need to counteract practices consisting in issuing so-called empty invoices for receipts left by customers and collected by the seller. This procedure occurred, among others when selling fuel and building materials.

The new principle of issuing invoices is the result of amendment to art. 106b of the VAT Act. However, this obligation will not apply to passenger taxi services, excluding the rental of passenger cars with a driver.

Breach of this obligation will be subject to severe sanctions. Confirmation of issuing a VAT invoice to the receipt, which did not include the buyer’s NIP number, will result in the imposition of an additional tax liability (VAT sanction) of 100% on the seller. tax amount on this invoice. The same sanctions will threaten the buyer who will include such an invoice in his records. However, VAT sanctions will not be determined in relation to natural persons who are in such a situation liable under the provisions of the Fiscal Penal Code.