Receipt with NIP as simplified invoice in Ministry of Finance Explanations
Mentioned explanations confirms, that receipts on amount not exceeding 450zł/100 EUR should be recognized as simplified invoice and that is why classical invoice cannot be issued by request of buyer. There is no possibility to issue a summary invoice from receipts with NIP with amount till 450 zł/100 EUR as well. However, if value exceeds mentioned amount, common invoice basing on receipts with NIP can be issued.
Corrections of these invoices in case of obvious error can be done by corrective notes. Such a document should include number of receipt and number of cash machine from which receipts was issued.
Under basic conditions, till the end of 2020 simplified invoices in form of receipt with NIP should not be kept separately in VAT records.