Receipt without NIP in Poland: when is it a business expense?

Keeping a company's books requires precise documentation of every expense. One of the most common problems business owners face is booking receipts (paragon) that do not show the buyer's NIP (tax identification number). Can such a document support recording a cost in the KPiR (tax revenue and expense ledger)? The answer is not clear-cut and depends on many factors, which we discuss in detail in this article. Since 1 January 2026 these rules have been set out in a new regulation on the KPiR, which has narrowed the list of exceptions.

Basic rules for booking receipts

A till receipt (paragon fiskalny) is a document confirming a sale made in a retail outlet. As a rule, a cost is recorded in the ledger on the basis of an invoice. A receipt showing the buyer's NIP for up to PLN 450 gross is a simplified invoice (Article 106e(5)(3) of the VAT Act), while a receipt without NIP can be an accounting document only in the cases set out in the regulations. The regulations provide some exceptions to this rule, which allow receipts without NIP to be booked in strictly defined situations. Regardless of this, remember how long to keep receipts.

Under the regulations, internal documents must bear the date and the signatures of the persons who actually made the expenditure. They can be prepared only in the cases listed in the regulation, for example for parking fees where the parking-meter ticket does not show the details of the parties to the transaction (§ 8(2)(8)). For purchases of goods, the document must state the name of the goods, the quantity, the unit price and the value; in other cases, it must state the subject of the business transaction and the amount of the cost.

Receipts without NIP in retail outlets

Until the end of 2025, the most common case in which you could book a receipt without NIP was a purchase of certain categories of goods in a retail outlet (§ 13(4) of the 2019 regulation). The regulation in force since 1 January 2026 no longer contains this exception.

Formal requirements a receipt without NIP from a retail outlet had to meet until the end of 2025:

1. The receipt must show the date of issue
2. The document must bear the stamp or identification of the outlet issuing the receipt
3. The receipt must state the quantity of goods purchased
4. The document must show the unit price of the products
5. The receipt must show the total value of the purchase

In addition, the taxpayer had to complete the receipt on its reverse side by writing their surname or business name, their address and the type of goods purchased. Since 2026, for purchases in Poland it is safer to give your NIP at the till (up to PLN 450 gross such a receipt is a simplified invoice) or to ask for an invoice. The seller cannot issue an invoice to a business for a receipt without NIP (Article 106b(5) of the VAT Act). When a receipt must be issued as soon as an advance is paid is explained in our article on advance payments and fiscal receipts.

Buying fuel and oils abroad

A special case of booking receipts without NIP is buying fuel and oils abroad. The regulations (§ 8(4) of the regulation in force since 2026) allow such expenses to be recorded as tax-deductible costs on the basis of a receipt or a cash slip, even if it does not show the buyer's NIP.

Requirements for booking a receipt for fuel bought abroad:

• The receipt must show the date of issue
• The document must bear the stamp or identification of the outlet issuing the receipt
• The receipt must state the quantity of fuel purchased
• The document must show the unit price
• The receipt must show the total value of the purchase

As was previously the case for purchases in retail outlets, the taxpayer must write their first name and surname (business name), address and the type of purchase on the reverse of the receipt. The expense is recorded at the amount actually paid, converted into złoty (§ 6(4) of the regulation).

For passenger cars used for both private and business purposes, cost limits apply (Article 23(1)(46) and (46a) of the PIT Act). If the car is a business asset, 75 percent of fuel expenses is a cost. If it is the business owner's private car, not included in the business assets, the limit is 20 percent. The expenses subject to the limit also include non-deducted VAT: where only 50 percent of the VAT is deducted, the other half of the tax is added to the net amount and the limit is calculated from that total (Article 23(5a) of the PIT Act).

Receipts for toll motorways

Another case in which you can book a receipt without the buyer's NIP is a receipt for travel on a toll motorway. The legal basis for this is the Regulation of the Minister of Finance of 29 October 2021 on issuing invoices (Dz.U. 2021, item 1979, as amended), which in § 3 point 4 sets out the data that such a document issued as a single ticket must contain.

If a motorway receipt contains all the required data, it can be treated as an invoice and support the booking. In that case you can also deduct VAT if the purchase serves taxable activity.

As with fuel, limits for passenger cars used for private and business purposes apply when booking motorway costs. If a car that is a business asset is also used for private purposes, 75 percent of the motorway expense (including non-deducted VAT) is a cost, and for the business owner's private car 20 percent.

Conditions for deducting VAT

The right to deduct VAT on receipts without NIP is limited and depends on meeting certain conditions. The main legal act governing this is the VAT Act, which in Article 86 sets out the conditions that give the right to deduct.

Basic conditions for deducting VAT:

• The deduction is made by an active VAT payer
• The goods and services are used to perform taxable activities
• None of the circumstances excluding deduction listed in Article 88 of the VAT Act apply
• The taxpayer holds a document giving the right to deduct VAT

Where a receipt is not recognised as an invoice, VAT cannot be deducted. If such a receipt can support an entry in the ledger, the tax-deductible cost is the whole amount paid (gross), because the non-deducted VAT is part of the cost (Article 23(1)(43)(a) of the PIT Act).

For motor vehicles with a maximum permissible weight of up to 3.5 tonnes (in practice mainly passenger cars), special VAT deduction rules apply (Article 86a of the VAT Act):

• For mixed private and business use, you can deduct 50 percent of the VAT
• For exclusively business use, you can deduct 100 percent of the VAT if the taxpayer has set rules for using the vehicle, keeps a vehicle mileage log and has filed a VAT-26 notification with the tax office (Article 86a(4)(1) and (12))

Practical aspects of booking

Booking receipts without NIP requires particular attention to practical and formal aspects. The taxpayer must remember to complete the document properly and record it in the correct columns of the KPiR. Clients of our bookkeeping services pass their receipts to us, and we record them in the correct KPiR columns.

Procedure for booking a receipt without NIP:

1. Check whether the receipt meets the formal requirements
2. Complete the reverse of the receipt with the required data
3. Determine the gross amount to be booked
4. Choose the correct column in the books
5. Enter the accounting record

Pay particular attention to completing the reverse of the receipt correctly (since 2026 this applies to receipts and cash slips for fuel and oils bought abroad). The taxpayer must write or check:

• First name and surname of the business owner or business name
• Address
• Type or name of the purchase
• Date of purchase (must appear on the receipt itself)

Missing any of this information may lead the tax authority to challenge the cost during an inspection.

Limitations and exclusions

Not every receipt without NIP can support a booking. The regulations strictly limit the types of purchases that can be documented this way.

Until the end of 2025, receipts without NIP could be booked only for the categories below. Since 1 January 2026, what remains on this list is fuel and oils bought abroad and toll motorway charges (the ticket as an invoice with a narrower set of data):

• Auxiliary materials bought in retail outlets
• Cleaning products and health and safety supplies
• Office supplies
• Fuel and oils bought abroad
• Toll motorway charges

In addition, there are restrictions on deducting VAT. For expenses on accommodation or catering services, as a rule VAT cannot be deducted even if the document contains all the required data (Article 88(1)(4) of the VAT Act).

Documentation and archiving

Keeping proper records of receipts without NIP is crucial for correct accounting and tax settlements. The taxpayer must make sure the documents are stored properly and are available in the event of an inspection.

Documentation requirements:

• Keep the original till receipts
• Complete the reverse of the receipt properly
• Arrange the documents in chronological order
• Protect them against loss or damage
• Store them for the period required by law

Pay particular attention to the legibility of what you add on the reverse of the receipt. The information must be written in a durable and legible way, preferably with a ballpoint or fountain pen. Additions in pencil or felt-tip marker may be challenged by the tax authority.

Tax inspections and risk

Booking receipts without NIP carries a higher inspection risk. Tax authorities check particularly carefully whether such expenses are documented correctly.

The most common errors found by tax authorities:

• The reverse of the receipt not completed properly
• Booking receipts in breach of the regulations
• Incorrectly determined cost amount (e.g. net instead of gross)
• No link between the expense and the business activity
• Exceeding the limits for vehicles used for private and business purposes

During a tax inspection, a trading company was challenged for booking receipts without NIP for the purchase of electronic equipment. The tax authority found that electronic equipment does not fall within the category of auxiliary materials, cleaning products and health and safety supplies or office supplies, so the receipts could not support the booking.

If the tax authority challenges the costs, the taxpayer must show that the expense was related to the business activity and was properly documented in accordance with the regulations.

Frequently asked questions