Do you run your own business and happen to sell to a private individual? Wondering what the invoice should look like in this situation? You don't want to make any costly mistakes and, above all, you want to act in accordance with the law? Under current legislation, the business owner is obliged to register this type of transaction on a fiscal cash register. What else do you need to know? We are here to help!
Invoice to an individual - do you need to invoice an individual?
According to tax law, sales to private individuals should be recorded on a fiscal cash register. The customer will then receive a receipt from us as proof of purchase. The receipt contains all the necessary information: seller's details, number, date of issue, price of the goods, gross value and tax rates, or the total value of the item sold. Some entrepreneurs may benefit from an exemption from keeping records on the cash register, but they must first meet strict requirements contained in the regulation. In such a situation, sales transactions will be documented on a special form, i.e. a cashless sales record.
If we are dealing with individuals, we do not need to issue an invoice - a simple receipt will suffice. It is worth remembering, however, that the customer may request an invoice and has a full right to do so. In this case, the business owner must issue the invoice within three months, counting from the end of the month in which the transaction was made.
Invoice to an individual - what information should it contain?
When a customer wants to receive a document confirming a purchase from us in the form of an invoice, we should not worry about additional obligations. Its preparation is no different from that of an invoice for entrepreneurs. Here is all the data that needs to be included:
- the date of issue of the document;
- the invoice number in accordance with the numbering adopted;
- the name and address of the seller and the consumer;
- TIN of the business owner; (only if running a business)
- the date on which the delivery was made or completed and the date on which payment was received;
- product name;
- unit of measurement and quantity of products sold;
- the net unit price - excluding VAT;
- the amount of any discounts or rebates;
- net value;
- the rate and value of VAT;
- total net sales, broken down into values covered by each tax rate and exempt sales;
- the amount of VAT - including a breakdown by rate;
- value of gross receivables.
Invoicing private individuals - what about the PESEL number?
When we prepare an invoice for an entrepreneur who is an active VAT payer, we include the VAT identification number. This serves as the main identifier. What about when we issue an invoice for an individual? Do we have to include their PESEL number? As it turns out, we are not obliged to do so. However, nothing will happen if the PESEL number is included.
Invoice for a non-business private individual - when to issue it?
When a consumer requests an invoice from us, we can provide it to them in traditional paper form or electronically - you are completely free to do so. But what about deadlines? This issue is regulated by law, so failure to comply with the rules of the regulation will result in financial penalties. It is therefore worth remembering the following rules:
- if the customer has not requested an invoice from us for 3 months, counting from the end of the month in which they received the goods, then no additional documents need to be prepared - the receipt is sufficient proof of purchase;
- when the customer requests an invoice by the end of the month when the transaction has actually been completed, the document should be drawn up and forwarded to the recipient no later than the 15th of the following month;
- where the request for an invoice is made later than the month of the product purchase, but the customer has complied with the three-month deadline, then the invoice deadline is the 15th day after the customer's request.
An invoice to an individual is not a substitute for a receipt
An entrepreneur can prepare invoices for customers voluntarily, even if the customer has not taken the initiative to do so. However, it must be remembered that an invoice does not in any way release us from the need to give the customer a receipt. Of course, if we have been exempted from recording sales with a cash register, then issuing an invoice can be the ideal document to confirm the sale.
How to issue a VAT invoice to an individual - summary
When running our own business, we should not worry too much about the issue of invoices for private individuals. The document is drawn up in the same way as for entrepreneurs. So we do not need to prepare special templates - we can also manage without the help of an accountant. We are not obliged to issue an invoice to an individual. A receipt is sufficient. However, the customer may ask the business owner for an invoice, in which case an invoice must be issued. It is always worth paying attention to the legal deadlines.
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