Is the contractor’s VAT receipt a simplified invoice?
On January 3, 2020, the Ministry of Finance, wishing to remedy the chaos associated with the issue of invoices for receipts with NIP issued a Communication in which it stated, inter alia, that „Receipt up to PLN 450 gross (EUR 100) from the buyer’s NIP is a simplified invoice”. It should be added that this type of situation, i.e. sales up to PLN 450 gross and then applying for an invoice is a frequent phenomenon. However, reading Article 106e of the VAT Act, as well as the Regulation of the Minister of Finance on cash registers may lead us to the conclusion that, in practice, recognizing receipts with NIP as a simplified invoice is extremely problematic. According to the regulations, the simplified invoice should have a numbering method ensuring continuity. If we consider some receipts as simplified invoices and some not (i.e. as ordinary receipts), then there will be no continuity. In addition, such an invoice receipt is still on the sales receipt register and not on sales records for taxable persons. Should the sales of the receipt be corrected then? How should such sale of simplified invoices – receipts appear in the JPK_VAT report? Finally, the ordinance requires that the document be called a „fiscal receipt”, which causes grammatical grinding for language purists that „a receipt is an invoice”. The above problems are still difficult to resolve, and the Ministry of Finance announces further changes in the VAT Act. For example, from April 2020 a new uniform control file format will apply, in which we will be required to place other additional information.