Pursuant to Art. 106b section 5 of the Amended VAT Act
For entrepreneurs:
prohibition on issuing VAT invoices to the receipt if the NIP number is not included on the receipt
For individuals:
At the customer's request, we issue a VAT invoice with your name on the receipt (without NIP)
Deadlines:
by the 15th day of the month following the month of sale - provided that the request takes place before the end of the month in which the sale took place or all or part of the payment was received no later than the 15th day from the date of the request - provided that the demand takes place after end of the month in which the sale took place or all or part of the payment was received. After three months from the end of the month in which the sale was made, the company is not obliged to issue an invoice.
