Tax ID on fiscal receipts

As of January 1, 2020, the rules of issuing invoices for fiscal receipts has changed. For cash register sales, the invoice to buyer (being taxpayer) with a tax ID (NIP) can be issued only if this tax ID has been printed on the fiscal receipt.

As with current VAT regulations, if a receipt gross amount does not exceed 100 EUR (450 PLN) and the buyer's tax ID is printed, the receipt is a simplified invoice, which is equivalent to normal invoice. For these types of receipts, having buyer's tax ID printed, no normal invoice is required.

Creating and printing fiscal receipts

When a new Receipt type invoice is created, the Customer's tax ID displays if specified for the customer in EU VAT no., the Polish tax ID displays without the “PL” prefix, only digits. Tax IDs from other countries (prefixes other than “PL”) include the prefix.

For fiscal receipts in Sales invoice function (GESSIH) and Customer BP invoice function (GESBIC), after the fiscal receipt is printed (XDFPRINT), the customer’s tax ID is saved for the fiscal receipt and cannot be changed for that fiscal receipt. If a customer’s data changes after printing a fiscal receipt, you can retrieve the tax ID printed on receipt to issue the invoice.

The customer’s tax ID (only digits) is printed on the fiscal receipt with label: NIP nabywcy.

Creating invoices for fiscal receipts

You can create an invoice for a printed fiscal receipt for a buyer who is a taxpayer only if the buyer’s tax ID has been printed on the fiscal receipt.

To create the invoice for the fiscal receipt, click one of the following option from the action panel:

• Invoice from receipt (in the Sales invoices function (GESSIH), for an invoice with RECEIPT type).
  
• Invoice from Fiscal receipt (in the Customer BP invoice function (GESBIC) an for invoice with RECEIPT type).

If the fiscal receipt was printed with customer’s tax ID, the Bill-to customer field displays the customer and is not editable:

If there is no tax ID on the fiscal receipt, the Bill-to customer field is empty and you can select the customer from the list. The list only includes customers with the Natural person check box selected.

In that case the warning message displays because there is no tax ID on fiscal receipt.

You can still create the invoice, but it will not be respected by the authorities.

For the Receipt invoice type, when Create or Save is selected and if the customer has no tax ID specified in the Eu VAT no. field in the Common data > BPs > Customers function (GESBPC), you are notified and asked if you want to continue.

If you select Yes, the fiscal receipt and the invoice are created. If you select No, this cancels the operation, you can go back and enter the customer’s tax ID, so that the fiscal receipt and invoice created together match.