From July 1, 2020, the provisions of the Regulation regarding the detailed scope of data contained in tax returns and VAT records, i.e. the provisions governing the content of the new JPK_VAT, will apply.
Pursuant to the new solutions, fiscal receipts recognised as simplified invoices issued in accordance with the VAT Act will not have to be shown separately in the new JPK_VAT – until December 31, 2020. (Note: the simplified invoice is a fiscal receipt up to the amount of PLN 450 gross (EUR 100), which contains the buyer’s tax identification number.)
Source: gov.pl
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