No NIP (tax identification number) of the buyer on the invoice and the right to deduct the tax


The regulation of the Minister of Finance, inter alia, on the issue of invoices clearly defines the data that should be included in the invoice. Among them is the number by which both the seller and the buyer are identified on the invoice.

Often entrepreneurs come across invoices without their tax identification number. In such a situation, are they entitled to a deduction of VAT?

Well, according to the aforementioned regulation, in the case of invoices for the supply of electricity and heat, wire gas and the provision of telecommunications, radiocommunication and "municipal" services (listed in items 140-153, 174, 175 of Annex 3 to the VAT Act), the invoice it does not have to, as a rule, contain the number by which the buyer is defined for the tax.

In any other case, the invoice should contain the buyer's tax identification number, especially when the buyer is an active VAT payer, as its absence may be questioned by the tax office, and the invoice may be considered defective.

In such a situation, the buyer of a good or service who received an invoice containing errors in any information related in particular to the seller or buyer or the designation of the goods or service (except for errors in the invoice items specified in § 5 section 1 items 8-15) may issue a note corrective.

Such a document should contain:

  • sequential number and date of issue;
  • the names and surnames or names of the taxpayer and the buyer of the goods or services and their addresses and the number by which the taxpayer is identified for the tax, as well as the number by which the buyer of the goods or services is identified for the tax or value added tax under which it received he goods or services;
  • data contained in the invoice to which the correcting note relates (the date of its issue and the date of completion or completion of the delivery of goods or performance of the service, if such date is specified and differs from the invoice issue date);
  • indication of the content of the corrected information and the correct content.

Additionally, the buyer should have the invoice issuer's approval (e.g. signature). Then a correcting note should be attached to the incorrect invoice.

However, if the buyer does not want to issue a note, he may ask the seller to issue a correcting invoice.

In such a situation, the deduction of VAT should not be challenged by the Tax Office in the event of an inspection.