A receipt with tax identification number will not always replace an invoice
From January 2020, invoices can be issued only to receipts provided with tax identification numbers. However, the regulations are imprecise. Doubts relate to, among other issues, to sales up to PLN 450. Some sellers believe that such a receipt is a simplified invoice and refuses to issue a regular invoice on the basis thereof.
Today's article “A receipt with tax identification number will not always replace an invoice”" with a commentary by Zdzisław Modzelewski, a VAT expert and a GWW partner, is available at Prawo.pl.
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