Fiscal subject related
Most entities selling goods and services to individuals are required to issue fiscal receipts.
The National Revenue Information Office is actively combating receipt fraud. Entrepreneurs who fail to issue fiscal receipts commit a fiscal offense, which is illegal and unfair to customers who pay taxes included in the price of goods or services.
In relation to statistics, from January to May 2024, the office conducted 21,167 verification acquisitions, finding irregularities in 4,379 cases (22.08%). These activities resulted in 4,379 fines, totaling PLN 6,888,625.
Also, the authorities encourage the use of the free e-Receipts application, which allows customers to collect and store all received fiscal receipts on their smartphones. This voluntary and anonymous solution helps users sort receipts by expense type, view receipts, recall purchased products, and check statistics. The application offers benefits to both consumers and entrepreneurs.
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