Fiscal receipts for simplified invoices - explanations of the Ministry of Finance

In the explanations published, the Minister of Finance indicated, inter alia, that:

• from 1 January 2020, an invoice with the purchaser's NIP number for sale registered in the cash register and confirmed by a fiscal receipt shall be issued only if such a receipt contains the purchaser's NIP number. This means that already at the very moment of sale the customer has to decide whether he is purchasing as a taxpayer or as a consumer. The obligation to notify the intention to receive an invoice before the purchase is completed concerns only the sale to taxpayers,
  
  
• the fiscal receipt of up to PLN 450 gross (EUR 100) with the purchaser's NIP number is a simplified invoice. 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 with the purchaser's NIP number, i.e. a simplified invoice,
  
  
• the simplified invoice shall be treated as a standard invoice, entitling the taxpayer to deduct tax,
  
  
• in the case of documenting sale for an amount not exceeding PLN 450 (or EUR 100) with a fiscal receipt with the purchaser's NIP number, which is in fact a simplified invoice, no further invoice is issued for this sale to the purchaser,
  
  
• if the purchaser wishes to receive a standard invoice documenting sale of an amount not exceeding PLN 450 or EUR 100, then the purchaser should express his or her request before the seller fiscalizes sale using the cash register. In this case the seller should not record this sale in the cash register but should issue a standard invoice to the purchaser in accordance with the rules on invoicing,
  
  
• on the basis of existing regulations, it is not possible to issue summary invoices for fiscal receipts constituting simplified invoices. Since these receipts are considered as invoices, it is not possible to issue summary invoices for invoices. Pursuant to the provisions of the VAT Act, it is only possible to issue summary invoices for fiscal receipts documenting any sale above PLN 450 gross (EUR 100) with the purchaser's NIP number, as such fiscal receipts are not regarded as invoices,
  
  
• in the case of fiscal receipts, the fiscal receipt number is a number which unambiguously identifies a receipt with NIP and up to PLN 450 as a simplified invoice. The fiscal receipt number is another element of the receipt placed below the total gross sales value, prior to the cash register number and the cashier's designation. The explanations also addressed the issue of correcting an unintentional mistake in the NIP number and correcting the simplified invoice as well.