is an accounting document in the KPiR (in the column appropriate for the type of expense),

no additional invoice may be issued for the same receipt.

Simplified Invoice and Receipt with NIP — Business Expenses in a Sole Proprietorship in Poland in 2026

Q: Receipt without NIP — can it be booked?

No. A plain fiscal receipt without the buyer's NIP is not an accounting document under VAT and PIT regulations. It cannot be recorded in the KPiR as a deductible expense (KUP), nor can VAT be deducted from it. To book a purchase documented by a plain receipt as an expense, you must: 1. Request a receipt with NIP (up to 450 zł) — then it is a simplified invoice, or 2. Request a VAT invoice (above 450 zł, or if the NIP was not added). Exception: purchase note and bill Since 2026, following the amendment to Art. 22 ust. 6b of the PIT Act (Dz.U. 2026 poz. 592 t.j.), the date of incurring the cost in the KPiR is the date of issue of the invoice, bill, or other document. However, a receipt without a NIP is not an "other document" for VAT purposes — it does not grant the right to deduct VAT or to record it as a cost in the KPiR. For expenses below the limit, documented solely by a bill (not a fiscal receipt), a purchase note can be prepared — but only when specific evidentiary conditions are met. VAT deduction from a simplified invoice A receipt with NIP (as a simplified invoice) entitles you to deduct VAT under general rules (Art. 86 ust. 1 of the VAT Act): the purchase must relate to taxable activities, the VAT is visible or calculable from the document, the buyer is an active VAT taxpayer. In JPK_V7, a simplified invoice is recorded in the registry section like a standard invoice. Example You buy fuel for 300 zł gross (243,90 zł net + 56,10 zł VAT at 23%). Receipt with NIP: Constitutes a simplified invoice (amount ≤ 450 zł), VAT 56,10 zł — you deduct 50% = 28,05 zł (if the car is in mixed use, Art. 86a), Net value 243,90 zł — KUP at 75% = 182,93 zł (if a passenger car in mixed use, Art. 23 ust. 1 pkt 46a PIT). Without a NIP on the receipt — no VAT deduction and no cost in the KPiR.

Simplified invoice up to 450 zł and a receipt with a tax identification number (NIP) as an accounting document in a sole proprietorship (JDG). Requirements under Art. 106e ust. 5, VAT deduction, KPiR, and KSeF changes in 2027.

Buying fuel, office supplies, or tools and getting a receipt instead of an invoice? Since 2026, the rules for documenting such purchases in a sole proprietorship (JDG) are stricter than before. In short: a receipt with a tax identification number (NIP) up to 450 zł is a simplified invoice, and a plain receipt without a NIP is not an accounting document in the tax revenue and expense book (KPiR).

We explain what a simplified invoice is (Art. 106e ust. 5 pkt 3 of the VAT Act), when a receipt with NIP replaces an invoice, how to deduct VAT, and what will change from 2027 under the national e-invoicing system (KSeF).

What is a simplified invoice

A simplified invoice is a fully valid accounting document that may not contain all the elements of a standard invoice. Under Art. 106e ust. 5 pkt 3 of the VAT Act (Dz.U. 2025 poz. 775 t.j.), the invoice may omit the buyer's details (ust. 1 pkt 3) and the data referred to in ust. 1 pkt 8, 9, and 11–14, provided that:

the total amount due (gross) does not exceed 450 zł or 100 euro (if the amount is expressed in euro),
it contains data allowing the tax amount to be determined for each VAT rate.

Above 450 zł (or 100 euro), a simplified invoice cannot be issued — a full VAT invoice is required.

What a simplified invoice must contain

The document must show at least:

date of issue,
sequential number,
seller's details (name and address, NIP),
description of the goods or service,
total amount due (gross),
data allowing the tax amount to be determined for each VAT rate.

It does not need to state the VAT rate or the buyer's details explicitly — but it must allow the tax amount to be calculated.

A receipt with NIP as a simplified invoice

A fiscal receipt containing the buyer's NIP, whose total amount due does not exceed 450 zł (or 100 euro), is treated as a simplified invoice. The receipt number also serves as the invoice number.

This means that such a receipt:

constitutes a basis for VAT deduction (if the purchase relates to taxable activity),
is an accounting document in the KPiR (in the column appropriate for the type of expense),
no additional invoice may be issued for the same receipt.

How to get a NIP on a receipt

Most fiscal registers and POS systems allow adding the buyer's NIP before finalizing the transaction. Simply:

provide the NIP before payment (systems with NIP support),
use a loyalty card linked to the NIP (in some chains),
ask the cashier to add the NIP.

Without a NIP on the receipt, the document is not a simplified invoice and cannot serve as a basis for booking in the KPiR.

Receipt without NIP — can it be booked?

No. A plain fiscal receipt without the buyer's NIP is not an accounting document under VAT and PIT regulations. It cannot be recorded in the KPiR as a deductible expense (KUP), nor can VAT be deducted from it.

To book a purchase documented by a plain receipt as an expense, you must:

Request a receipt with NIP (up to 450 zł) — then it is a simplified invoice, or
Request a VAT invoice (above 450 zł, or if the NIP was not added).

Exception: purchase note and bill

Since 2026, following the amendment to Art. 22 ust. 6b of the PIT Act (Dz.U. 2026 poz. 592 t.j.), the date of incurring the cost in the KPiR is the date of issue of the invoice, bill, or other document. However, a receipt without a NIP is not an "other document" for VAT purposes — it does not grant the right to deduct VAT or to record it as a cost in the KPiR.

For expenses below the limit, documented solely by a bill (not a fiscal receipt), a purchase note can be prepared — but only when specific evidentiary conditions are met.

VAT deduction from a simplified invoice

A receipt with NIP (as a simplified invoice) entitles you to deduct VAT under general rules (Art. 86 ust. 1 of the VAT Act):

the purchase must relate to taxable activities,
the VAT is visible or calculable from the document,
the buyer is an active VAT taxpayer.

In JPK_V7, a simplified invoice is recorded in the registry section like a standard invoice.

Example

You buy fuel for 300 zł gross (243,90 zł net + 56,10 zł VAT at 23%). Receipt with NIP:

Constitutes a simplified invoice (amount ≤ 450 zł),
VAT 56,10 zł — you deduct 50% = 28,05 zł (if the car is in mixed use, Art. 86a),
Net value 243,90 zł — KUP at 75% = 182,93 zł (if a passenger car in mixed use, Art. 23 ust. 1 pkt 46a PIT).

Without a NIP on the receipt — no VAT deduction and no cost in the KPiR.

What KSeF changes from 2027

From 1 January 2027, a fiscal receipt with the buyer's NIP up to 450 zł will no longer be treated as an invoice. After the transition period ends:

for each receipt with NIP, an FP invoice must be issued in the KSeF system,
the receipt with NIP alone will cease to be an accounting document,
this rule applies only to receipts with NIP — plain receipts remain outside the KSeF system.

In 2026, a receipt with NIP up to 450 zł remains a simplified invoice. The change takes effect in 2027.

Pitfalls

Receipt above 450 zł with NIP — is not a simplified invoice. You need to request a full VAT invoice.
No NIP on the receipt — the most common reason for losing a deduction. The NIP must be added before finalizing the transaction.
Double documentation — if you have a receipt with NIP (simplified invoice), you must not issue an additional invoice for the same transaction.
Transaction month vs. deduction month — VAT is deducted in the settlement period in which the tax obligation arose, or in one of the following three.
Passenger car — even with a receipt with NIP, you deduct 50% VAT (mixed use) or 100% (business-only + VAT-26), and KUP at 75% or 100%.

FAQ

Is every receipt with NIP a simplified invoice?

Yes, but only up to 450 zł gross (or 100 euro). Above that amount, a receipt with NIP is not a simplified invoice.

Can I deduct VAT from a receipt without NIP?

No. A receipt without NIP is not a document entitling you to deduct VAT.

Can a simplified invoice be issued in KSeF?

In 2026, a receipt with NIP up to 450 zł remains outside KSeF. From 2027, an FP invoice must be issued in the system for each receipt with NIP.

Do I need to send a receipt with NIP to the accountant?

Yes — a receipt with NIP (simplified invoice) is an accounting document that must be forwarded to the accountant like any other invoice.

Must a simplified invoice contain the VAT rate?

Not explicitly — Art. 106e ust. 5 pkt 3 waives the requirement to provide the data referred to in ust. 1 pkt 8, 9, and 11–14, but the document must contain data allowing the tax amount to be determined for each rate.

Sources

Need help with sole proprietorship expenses?

Oxyok maintains the KPiR and settles VAT — from 49 zł + VAT per month. We'll help you organize your documentation and maximize your deductible costs.

Write to Paweł or see Oxyok's accounting services.

This material is for informational purposes. Expense documentation should be tailored to your individual situation.