Tax ID number on the receipt

From 2020, in the case of January recorded sales, using a cash register confirmed by a fiscal receipt, the taxpayer’s invoice for VAT and VAT will only be issued if the receipt confirming the DANA sale will contain the tax identification number.

Issuing an invoice for a receipt without a taxpayer’s NIP will be punishable. The obligation to issue invoices for receipts containing the NIP of the buyer (VAT taxpayer) and the sanction for violating this obligation will not apply to taxpayers providing passenger taxi services, with the exception of passenger cars with drivers.

The changes in the discussed scope will not apply to sales recorded at the cash register before January 1, 2020. The regulations regarding the issue of receipts for natural persons who do not conduct business activity remain unchanged.