The Ministry of Finance has published long awaited tax explanations regarding the recognition of fiscal receipts as simplified invoices. Discussed tax explanations concern treatment of fiscal receipts as simplified invoices. This is possible for the receipts including tax identification number (NIP) of the buyer to the amount of PLN 450 (approx. EUR 100). Major doubts concern presentation of these documents in the new structure of SAF-T reports submitted instead of VAT returns in Poland.
Please find below most important information included on the official explanatory letter of authorities.
Polish VAT Act provides possibility of treating fiscal receipts as simplified invoice for minor transactions. In the case of sales transactions concluded between business entities for an amount not exceeding PLN 450 (EUR 100), the seller has the right to document it with a fiscal receipt containing the buyer’s VAT ID number. Such simplified invoice should be treated as a standard and gives the right to deduct input VAT and consider as tax deductible cost.
Starting from 1st January 2020 there is separate regulation regarding issuing invoices for the transactions recorded on the cash register and documented by the receipt. According to this regulation, if:
- transaction is recorded on the cash register
- receipt have been issued.
Standard invoice can be requested by the purchaser only in the case when issued receipt include tax identification number (NIP) of the buyer.
The compilation of the above regulations has introduced many doubts with respect to presenting the transaction in new SAF-T file structure.
Standard invoice replacing fiscal receipt
If the sale has been registered at the cash register and confirmed by a fiscal receipt, an invoice with a VAT number is issued only if the receipt contains the VAT number of the buyer. The buyer must therefore decide at the time of the sale whether he acting as a taxpayer or as a consumer.
In the case of consumers, upon the request, the taxpayer is obliged to issue an invoice documenting the transaction. Such possibility is valid for 3 months from the end of transaction month. As a rule receipt issued for consumers do not include tax identification number of the buyer, consequently, if invoice is requested, it will also not include tax identification number.
If the transaction not exceeding PLN 450 have been documented by the receipt which includes buyer’s tax identification number (NIP) such document is treated as a simplified invoice. There is no point in that case to request the invoice, therefore in such situation seller should refuse to issue invoice upon the request. The reason is that one transaction cannot be documented by two separate documents – simplified invoice and standard invoice.
Based on the explanations issued by the authorities if the purchaser would like to have deductibility right, he should always ask for including his VAT number on the receipts. In the case of transaction not exceeding PLN 450 such receipt is treated as simplified invoice, otherwise the purchaser will be able to request the invoice.
Numbering of simplified invoices
A fiscal receipt considered to be a simplified invoice must contain the basic data specified in the provisions of the VAT Act, including, inter alia, “a subsequent number assigned as part of one or more series, which uniquely identifies the invoice”.
In the case of fiscal receipts, its number should be regarded and recorded in SAF-T file as an invoice number.
Correction of errors in tax identification numbers (NIP)
In the case of an “unintentional mistake” in the buyer’s tax identification number, it is possible to issue a corrective note to:
- an invoice issued to the receipt
- a fiscal receipt which is a simplified invoice.
According to the Ministry of Finance, an unintentional mistake means an obvious error, i.e. the absence of a single digit, a conversion of digits or a mistake in one digit. It cannot be however considered as supplementing of missing tax identification number or changing it from one taxpayer to another.
What is particularly interesting, according to the Ministry of Finance if a fiscal receipt (over PLN 450) contain incorrect tax identification number, requested invoice must be issued with the same incorrect number and corrected with the note afterwards.
If the fiscal receipt of the value up to PLN 450 is issued with error in tax identification number, corrective note or corrective invoice can be issued directly to the receipt.
No correction can be made if the fiscal receipt does not include the buyer’s tax identification number, such document cannot be regarded as simplified invoice.
Correction of the simplified invoice
Corrective invoices issued for fiscal receipts considered as simplified invoices should not be recorded on a cash register. At the same time regulation regarding standard corrective invoices should apply. To comply with consistency requirement corrective invoice must include number of fiscal receipt together with unique number of cash register.
Simplified invoices in the new SAF-T (JPK_VAT)
Until 31st December 2020, fiscal receipts considered as simplified invoices will not have to be reported separately in the new SAF-T (JPK_VAT). Starting from 2021 all VAT taxpayer must include these documents in their reporting based on general rules.