In the new SAF-T file we do not report receipts with tax identification number of purchaser (NIP) being simplified invoices.
Since the 1st of January 2020, entrepreneurs in Poland may issue an invoice to the receipt only if the seller includes the buyer's tax identification number on the receipt.
However, as it results from the Polish regulations, in some cases the receipt containing the tax identification number meets the conditions to be considered as a simplified invoice. It applies to receipts with a tax identification number up to EUR 100/PLN 450. It also means that the invoice cannot be issued to such a receipt, because it is the invoice.
How to report such a document in SAF-T file?
As a rule, receipts should be included SAT-T file in the form of a summary cash register report.
However, if the receipt is also the invoice, it should also be shown separately. Unfortunately, this is quite difficult, because the seller would have to reduce the report each time by receipts that meet the requirements to be considered as invoices and show them separately as separate transactions.
Therefore, from 1st of July 2020, till the end of December 2020, the taxpayer will not be required to provide simplified invoices in the VAT register and in the new SAF-T file, provided that these receipts are included in the fiscal report.