Fiscal receipts with NIP number of the buyer as a simplified invoices

Explanation of the Ministry of Finance regarding the recognition of fiscal receipts with the buyer’s NIP as simplified invoices and the rules of recording in the current JPK_VAT (declaration, records) until the end of 2020 and from January 1, 2021.

An important practical problem faced by accounting offices providing accounting services was the issue of fiscal receipts with the buyer’s NIP (tax identification number). According to the regulations, simplified invoices do not have to contain all the data. Such an invoice must contain the date of issue, identification data of the supplier, goods or services, data specifying the type of goods or services provided, data on VAT broken down into individual tax rates. The simplified invoice must also contain the NIP number of the buyer.

According to the explanations of the Ministry of Finance, which solves the practical problems of accounting offices in matters concerning the smaller amounts, fiscal receipts issued for the amount of receivables up to PLN 450 or EUR 100 may be considered simplified invoices provided that they contain the buyer’s tax identification number.
Fiscal receipts with the buyer’s NIP (tax identification number) may constitute the basis for deduction of input VAT and the expenditure documented with such a receipt may be recognized as a tax deductible cost.

To the fiscal receipt up to PLN 450 or EUR 100, considered as a simplified invoice (with the buyer’s NIP) standard invoices are not issued.

Until December 31, 2020, a fiscal receipt considered as a simplified invoice does not have to be separately indicated in JPK_VAT. The condition is that collective information on the net sales value and the VAT tax should be included in the relevant sales records.

From January 1, 2021, all taxpayers will show separately in the JPK_VAT records a fiscal receipt considered as a simplified invoice.

The Ministry of Finance, by issuing the said clarification, simplified the issue of settlements in smaller matters, making it easier for taxpayers and accounting offices providing accounting services to work.