No NIP of the buyer on the invoice

Pursuant to § 5 sec. 1 point 2 of the Regulation on invoices, the invoice confirming the sale should contain the tax identification numbers of the seller and the buyer, subject to paragraph 10 and 11.

A derogation from this rule is indicated in the provision of § 7 of the invoice regulation, according to which invoices issued to natural persons who do not conduct business activity and natural persons conducting business activity in the form of individual farms may not contain the buyer's data, specified in § 5 sec. 1 point 2. This means that only if the buyer of the goods or services is a natural person who does not conduct business activity, the invoice issued for such a person may not contain the NIP number of that buyer.

Moreover, pursuant to § 7 section 2 point 3 of the above-mentioned of the NIP regulation of the buyer may not be included on the invoices documenting the supply of electricity and heat, wire gas, telecommunications and radiocommunication services and universal services listed in item 140-153, 174 and 175 of Annex 3 to the VAT Act. The lack of the buyer's tax identification number in the invoice (if the invoice does not document the delivery of utilities) may be questioned by the tax authorities and such an invoice may be considered defective.

The buyer of goods or services who received an invoice or a correcting invoice containing errors regarding any information regarding the buyer or seller or related to the marking of goods or services, except for errors in the invoice items specified in § 5 sec. 1 items 6-12, may issue an invoice called a correcting note. This right results from the provision of § 15 sec. 1 of the invoice regulation.

If the buyer does not want to correct the error in the invoice with a correction note, he should ask the issuer of the invoice to issue a correction invoice. A corrective invoice is issued not only in the event of a price increase or a mistake in the price, rate or amount of tax, but also in the event of a mistake in any item of the invoice. Therefore, if the invoice does not contain the buyer's tax identification number, the seller may correct this error by issuing a correcting invoice.