In order to receive a receipt with a NIP number, the buyer should inform the seller at the moment of making purchase. After completing the transaction, it is not possible to replace the receipt with a new one containing the Tax Identification Number. If the seller has a fiscal cash register which does not allow him to add the NIP number to the receipt, the buyer who wants to obtain an invoice should immediately be given a VAT invoice instead of a receipt.
In the case of issuing a VAT invoice for a receipt without a NIP number, a fine amounting to 100% of the tax sum specified in the invoice will be imposed. This penalty applies to both the seller and the buyer, if such an invoice is included in the VAT register.
The new rules do not apply to B2C transactions, i.e. purchases made by private individuals. In this case, the existing regulations apply, and they do not require the buyer's NIP number to be included on the receipt
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