A receipt with a TIN is an essential document in day-to-day business, especially in simplified transactions between entrepreneurs. It lets you quickly and easily document a purchase made for business purposes. We explain what a receipt with TIN is, how much it can be issued, and what regulations govern the process.
Receipt with TIN - what is it?
A receipt with TIN is a special type of fiscal receipt that includes the purchaser’s tax identification number (TIN) and the standard data, such as gross amount or VAT. Such a receipt can act as a simplified VAT invoice, which means it can be included in accounting as proof of a purchase made for business purposes.
Key features of a receipt with a TIN:
- It is issued for entrepreneurs who purchase goods or services related to their business activities.
- It can be used as an accounting document if it meets specific transaction value requirements.
- It is used in transactions where issuing a full VAT invoice is unnecessary.
Receipt with TIN up to what amount can be obtained.
According to Polish regulations, a receipt with a TIN can be treated as a simplified invoice, but only up to a certain amount. The limit is 450 PLN gross or 100 euros gross. Transactions exceeding this value must be documented with a full VAT invoice.
When can you issue a receipt with a TIN?
- When the value of the transaction does not exceed 450 PLN or 100 euros.
- When the buyer (entrepreneur) requests that the TIN be placed on the receipt at the time of purchase.
- When the transaction involves goods or services related to the buyer's business activity.
When is a receipt with a TIN not enough?
- When the transaction exceeds the indicated limit (450 zlotys/100 euros).
- When the purchaser needs a full VAT invoice, even for a lower transaction value.
Up to what amount is a receipt with a TIN?
The regulations indicate how much a receipt with a TIN can be used as a simplified invoice. The limitation to 450 zlotys gross or 100 euros gross is based on simplifying procedures for small transactions while ensuring adequate tax control.
Benefits of a receipt with a TIN up to this amount:
- There is no need to issue a full VAT invoice, which saves time for both the seller and the buyer.
- Ability to settle transactions faster in accounting.
- Transparency of documentation for tax offices.
Worth remembering:
- If the purchaser needs a VAT invoice for transactions under PLN 450, he can get one based on a receipt with a TIN.
- The seller is not obliged to issue a receipt with a TIN if the buyer does not request it before finalizing the transaction.
Fiscal receipt up to what amount?
A fiscal receipt with a TIN is a document with a limited transaction value of 450 PLN gross or 100 euros gross. However, it is worth noting that not every fiscal receipt with a TIN can be considered a simplified invoice. It must meet specific requirements, such as:
- Contain the purchaser's TIN.
- Be issued for an amount within the legal limit.
What should you avoid when issuing fiscal receipts with TIN?
- Placing the TIN on receipts that exceed the amount limit - such a receipt does not meet the requirements of a simplified invoice.
- Issuing a receipt with a TIN in situations where the transaction requires a full VAT invoice.
Why is the limit on the fiscal receipt with TIN critical?
- Allows simplification of accounting records for small transactions.
- Provides transparency in tax settlements.
- Protects against fraud associated with incorrectly issued accounting documents.
What amount is allowed for a receipt with a TIN? The regulations indicate a limit of 450 PLN gross or 100 euros gross, above which a full VAT invoice is necessary. This document allows entrepreneurs to settle transactions in accounting, saving time and paperwork quickly. Knowledge of the rules for issuing receipts with TIN and the amount limit is crucial for the correct functioning of both sellers and buyers in business transactions.
