The Ministry of Finance published important tax clarifications of October 16, 2020, entitled “Fiscal receipts considered as simplified invoices”, which include the position of the Ministry of Finance regarding the inclusion of simplified invoices in the new JPK_VAT and the possibility of issuing ordinary invoices to them. Let us remind you that tax explanations are of particular importance for taxpayers, because an entity that will comply with the explanations of the Ministry of Finance should not bear the risk of burdening it with a tax liability in the event of a change in the interpretation of the provisions (Art. 14n par. 4 of the Tax Code). Currently, a similar protection is available for the issued general and individual interpretations.

A simplified invoice is a fiscal receipt containing the buyer’s tax identification number, documenting a transaction with a value of up to PLN 450 (EUR 100). As the Ministry of Finance explained, issuing an invoice to a fiscal receipt with a tax identification number for an amount not exceeding PLN 450 is inappropriate. One sale cannot be confiscated with a second sale. As noted in the explanations: “In the case of documenting a sale for an amount not exceeding PLN 450 (or EUR 100) with a fiscal receipt containing the buyer’s tax identification number, which is in fact a simplified invoice, no further invoice is issued for this sale to the buyer. In this case, the seller must refuse the buyer to issue a standard invoice. One sale cannot be documented with two invoices (a simplified invoice – a receipt with a tax identification number (NIP), and a standard invoice).”

It is worth emphasizing that, in accordance with the position of the Ministry of Finance, it is not possible to issue collective invoices for fiscal receipts constituting simplified invoices. Since these receipts are considered invoices, it is not possible to issue a collective invoice for the invoice. Pursuant to the provisions of the VAT Act, it is only possible to issue collective invoices for fiscal receipts documenting sales above PLN 450 gross (EUR 100), with the buyer’s NIP number, because such fiscal receipts are not invoices.

The explanations also indicate that from January 1, 2021, all taxpayers will be required to show separately in the new JPK_VAT fiscal receipts considered as simplified invoices. This means that from January 1, such simplified invoices will have to be shown in a new JPK file just like any other “regular” invoice, which also involves the use of appropriate GTU codes or other codes, eg TP code (transactions with related entities).