Simplified invoice – a big convenience for entrepreneurs
A simplified invoice is a type of document that can be issued when the amount to be paid does not exceed PLN 450 gross. It can also be a gross amount of 100 euros, if you pay in this currency. So, when you make purchases for small office equipment or other necessary items, you don’t have to ask for an invoice every time. All you need is a simplified invoice in the form of a receipt.
What data must be included on a simplified invoice?
The main reason why entrepreneurs are so eager to ask for a simplified invoice instead of a traditional invoice is that they don’t have to provide so much data.
When we ask for a traditional invoice when shopping at a store or gas station, the staff requires the company’s data – primarily the company’s name, address or tax ID number. It takes a lot of time, and what’s worse, there is a risk of a mistake on the invoice. This, in turn, may require the subsequent issuance of a correction invoice. Among other reasons, this is why it is easier and more convenient to ask for a simplified invoice. To receive a simplified invoice, all you need to do is provide your tax ID number.
A simplified invoice contains only a few data: the document number, the date of issue, the taxpayer’s identification number (for example, the VAT number), a number to identify the buyer of the goods or services, the date of the transaction and the amount due, and the name of the goods. The simplified invoice may also include information on discounts given.
Where is the invoice number on the receipt?
Difficulties may arise at the stage of posting such an invoice. If an entrepreneur wishes to include an expense as a deductible expense, it will be necessary to identify the invoice number on the receipt – that is, on a simplified invoice. So the question may arise: where is the invoice number on the receipt?
Each invoice should have a number that makes it uniquely identifiable. This also applies to simplified invoices. Note that the invoice is issued as a receipt and contains only the purchaser’s TIN. Initially, many people had doubts about where the invoice number was on the receipt. However, the Ministry of Finance quickly dispelled them, publishing a clarification that the simplified invoice number is always the fiscal receipt number.
Interestingly, the Finance Ministry also gave a clear answer to the question of where to look for the receipt (invoice) number. It turns out that the fiscal receipt number in each case is the next element of the receipt placed below the total gross sales value, but before the cash register number and cashier designation. This means that the receipt number can always be found in the same place.
Summary
As you can see, the doubts about where the invoice number is on the receipt have already been cleared up. As the Ministry points out, the receipt number is always the invoice number. Moreover, this number is always in the same place. This is very useful information for those who often receive simplified invoices.
06.05.2026 
