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Issuing an Invoice to a Paragon - Details
2025-08-18
Invoice to receipt (PLN 450 limit) - rules in 2025
A short guide for sellers: when and how to issue an invoice to a receipt, what is a receipt with a TIN up to 450 PLN, what are the obligations and sanctions. Legal basis: vAT Act (art. 106b, 106e, 106h, 106i, 109a).
Bottom line:
- B2B: you will issue an invoice for sales from the cash register only, when the receipt has the purchaser's TIN (art. 106b para. 5).
- ≤ £450 / €100 with NIP: receipt = simplified invoice (art. 106e para. 5 point 3) - you do not issue a "second" invoice.
- 100% VAT sanction for a receipt invoice without Tax Identification Number (seller and buyer - art. 106b para. 6 in zw. with Article. 109a).
- B2C: issue an invoice at the customer's request within 3 months (art. 106b para. 3), within the time limits of Art. 106i ust. 6.
- Document linkage: attach the receipt / e-paragon data (art. 106h).
A) Sales to businesses (B2B)
| Variant | What do you do | Legal basis | JPK_V7 |
|---|---|---|---|
| Receipt ≤ PLN 450 with Tax Identification Number | It's simplified invoice. Do not issue an additional invoice. | art. 106e para. 5 point 3 | Recognition in the cash register report (as a rule, without "FP"). |
| Receipt ≤ PLN 450 without VAT | Don't invoice the company. | art. 106b para. 5-6; art. 109a | - |
| Paragon > £450 with NIP | Issue full invoice. | art. 106b para. 5 | Mark as FP and show in the month of issue. |
| Paragon > £450 without TIN | It is not allowed invoice the company (risk 100% VAT). | art. 106b para. 6; art. 109a | - |
B) Sales to consumers (B2C)
- Duty on demand: issue an invoice if the customer makes a request within 3 months from the end of the month of sale or payment (Art. 106b para. 3).
- Deadlines for issuance (art. 106i ust. 6):
- request by the end of the month of sale → invoice by 15. on the following month,
- request after this month → invoice by 15 days from requesting.
- TIN of the purchaser is not required on the invoice for a private person.
C) Documentation and record-keeping duties
- Linking the invoice to the receipt: attach the receipt to the vendor's copy or save the e-paragon data (no., unique cash register no.) - art. 106h.
- JPK_V7 (FP): mark invoices to receipts FP and show in the month of issue (you do not deduct the cash register report). A receipt with a TIN ≤ £450 (simplified invoice) is generally not a "FP" document.
D) Errors and repairs
Critical error: invoice with TIN to the receipt without NIP. Proceedings: cancellation (if it did not enter the market) or correction to consumer data and correction of records/JPK; inform the buyer. Basis: art. 106b para. 5-6; art. 109a.
Legal basis (VAT Act)
- art. 106b para. 5-7 - Invoice to receipt only with TIN; exceptions; sanction,
- art. 106e para. 5 point 3 - Simplified invoice ≤ 450 PLN / 100 €,
- art. 106h - linking the invoice to the receipt,
- art. 106i ust. 6 - deadlines for on-demand invoices,
- art. 109a - additional commitment of 100% VAT.
FAQ - FAQs
Is a receipt with a TIN up to £450 an invoice? Yes - simplified invoice (art. 106e para. 5 point 3).
Can a company be invoiced if the receipt does not have a TIN? No - you face a sanction of 100% VAT (art. 106b para. 6 and Art. 109a).
When I mark "FP"? With a full invoice to a receipt; you recognize it in the month of issue (you do not correct the fiscal report).
Informational material - does not constitute tax advice. Verify with your accountant the specifics of inclusion in JPK_V7.
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August 2025
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