Crowe VAT Tax

VAT invoice only for NIP (Tax Identification Number) receipt

Crowe VAT Tax
From 1 January 2020, a VAT invoice may be issued only to the receipt containing the buyer's NIP number. The new rules apply to B2B transactions, i.e. those concluded between entrepreneurs.
The obligation to include the buyer's NIP number on the fiscal receipt to which the VAT invoice is to be issued covers all B2B transactions made from 1 January this year onwards. This change introduced by the amendment to the Value Added Tax Act and Certain Other Acts of 4 July 2019 is expected to limit the number of invoices issued to entities which have not purchased goods or services but, for example, used receipts left in the place of purchase by other buyers.

How do I get a receipt with NIP number?

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.

Fines and penalties for the lack of NIP number on the 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

Contact our expert

Agata Nie┼╝ychowska
Agata Nie┼╝ychowska
Tax Director

Tax Advisory