[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-how-to-issue-invoice-as-individual":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"how-to-issue-invoice-as-individual","Receipt without a business — how to issue one as an individual","When does a person without a business issue a receipt, and when a VAT-exempt invoice? Required data, deadlines under the Tax Ordinance and PIT settlement in 2026.","\u003Cp>A private individual with no business can document payment for their work or a sale with an ordinary receipt and, within unregistered business activity (działalność nierejestrowana), can also issue a VAT-exempt invoice at the client's request. Whether the receipt is mandatory and how the tax is then settled depends on the basis on which you earn: a mandate contract (umowa zlecenie) or specific-task contract (umowa o dzieło), small-scale unregistered business activity, or a one-off private sale of a personal item.\u003C\u002Fp>\n\u003Ch2>Receipt and invoice — what's the difference\u003C\u002Fh2>\n\u003Cp>An invoice is a document under the VAT Act. It is issued by a VAT taxpayer, i.e. essentially an entrepreneur — including one exempt from VAT. A receipt is a simpler proof of sale, governed by the Tax Ordinance and used where the rules do not require an invoice. It shows no VAT rate or VAT amount.\u003C\u002Fp>\n\u003Cp>For a business customer the difference can matter: a mere receipt gives no right to deduct VAT, but it is usually enough to book the expense in costs. For this reason, it is worth agreeing with the buyer at the outset which document suits them.\u003C\u002Fp>\n\u003Ch2>Three typical situations for someone without a business\u003C\u002Fh2>\n\u003Ch3>Mandate contract or specific-task contract\u003C\u002Fh3>\n\u003Cp>Under a civil-law contract, the principal is usually the remitter: they calculate and withhold the PIT advance and, after year-end, issue a PIT-11 information form. A receipt issued by the contractor here serves to settle the contract — it confirms the period or the work for which the remuneration is due and in what amount. Tax rules do not require the contractor to issue one, but many companies require it in the contract as the basis for payment.\u003C\u002Fp>\n\u003Cp>In 2026, tax-deductible costs under a mandate contract and specific-task contract are generally 20% of the revenue (calculated after deducting the social contributions withheld by the remitter). For a contract concluded with a person who is not an employee of the remitter, for an amount not exceeding PLN 200, a flat 12% withholding tax on revenue is collected. We discuss the contract itself in our \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-zlecenie-mandate-contract\">article on umowa zlecenie\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch3>Unregistered business activity\u003C\u002Fh3>\n\u003Cp>If you sell goods or services on your own account, but the revenue due does not exceed 225% of the minimum wage in any quarter (PLN 10,813.50 in 2026) and you have not run a business in the last 60 months, the activity does not require registration in CEIDG. We cover the conditions of this form in \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-is-unregistered-business-activity-for\">who is unregistered business activity for\u003C\u002Fa>.\u003C\u002Fp>\n\u003Cp>In this form a receipt is issued when the buyer asks for one. The customer can also request an invoice — a person in unregistered business activity benefits from the VAT exemption, so they do not have to issue invoices on their own initiative, but on a request made within 3 months from the end of the month of delivery, performance of the service or receipt of payment, there is an obligation to do so. It will be a VAT-exempt invoice, with a note on the basis of the exemption.\u003C\u002Fp>\n\u003Ch3>One-off sale of a private item\u003C\u002Fh3>\n\u003Cp>Selling a used bike or phone from private assets is not business activity and requires no sales document — a purchase-sale contract is enough if the parties want one. Income tax arises only where a movable item is disposed of before six months have passed from the end of the month in which it was acquired. Regularly buying and reselling items at a profit is trading, not a sale of private property.\u003C\u002Fp>\n\u003Ch2>What data a receipt must contain\u003C\u002Fh2>\n\u003Cp>No template is imposed. A receipt can be prepared in a word processor, a spreadsheet or a free invoicing application. According to the government's business portal, a receipt in unregistered business activity should contain at least:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>a sequential number (for example, 3\u002F2026),\u003C\u002Fli>\n\u003Cli>the date of issue,\u003C\u002Fli>\n\u003Cli>seller and buyer details,\u003C\u002Fli>\n\u003Cli>the name of the goods or service,\u003C\u002Fli>\n\u003Cli>the amount to be paid.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>In practice it is worth adding the date of performance, quantity and unit price, bank account number and payment deadline. For unregistered business activity the issuer's first name and surname are enough — biznes.gov.pl indicates that PESEL and home address are not required. Copies of receipts are kept in numerical order until the tax liability is time-barred.\u003C\u002Fp>\n\u003Ch2>Deadlines: when the client can request a document\u003C\u002Fh2>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Situation\u003C\u002Fth>\u003Cth>Deadline\u003C\u002Fth>\u003Cth>Basis\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Receipt requested before the service is performed or goods released\u003C\u002Ftd>\u003Ctd>within 7 days of performance or release\u003C\u002Ftd>\u003Ctd>Article 87(3) of the Tax Ordinance\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Receipt requested later\u003C\u002Ftd>\u003Ctd>within 7 days of the request\u003C\u002Ftd>\u003Ctd>Article 87(3) of the Tax Ordinance\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Request for a receipt more than 3 months after the transaction\u003C\u002Ftd>\u003Ctd>no obligation\u003C\u002Ftd>\u003Ctd>Article 87(4) of the Tax Ordinance\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Invoice for a VAT-exempt sale\u003C\u002Ftd>\u003Ctd>request within 3 months from the end of the month of the transaction or payment\u003C\u002Ftd>\u003Ctd>Article 106b(3) of the VAT Act\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>Full texts of both acts are available in the Journal of Laws: \u003Ca href=\"https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2026\u002F622\u002Ftext.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Ordinance\u003C\u002Fa> and the \u003Ca href=\"https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2026\u002F1263\u002Ftext.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Goods and Services Tax Act\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>Receipt and income tax\u003C\u002Fh2>\n\u003Cp>A receipt alone decides nothing for tax — it is only evidence of the transaction. Settlement depends on the source of revenue:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Mandate and specific-task contracts\u003C\u002Fstrong> — advances are paid by the remitter, and you settle the full year in the annual return based on the PIT-11.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Unregistered business activity\u003C\u002Fstrong> — no advances are paid during the year; revenue less documented costs is shown in PIT-36 and taxed on the tax scale. You also need to keep a simplified sales register, filled in for each day no later than before the first sale of the next day.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Sale of a private item\u003C\u002Fstrong> — tax only applies on disposal before the six-month period mentioned; income is shown in PIT-36.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Note that in unregistered business activity the revenue limit is calculated on amounts due, so it also includes invoices issued but not yet paid by the client. Exceeding the limit triggers the obligation to register in CEIDG within 7 days.\u003C\u002Fp>\n\u003Ch2>A step-by-step example\u003C\u002Fh2>\n\u003Cp>Anna sews curtains to order and has no business. In February 2026 she takes a job for a guesthouse owner who asks for a document for his costs.\u003C\u002Fp>\n\u003Col>\n\u003Cli>She checks that total sewing revenue in the first quarter will not exceed PLN 10,813.50.\u003C\u002Fli>\n\u003Cli>She issues receipt no. 1\u002F2026 with the date, her first name and surname, the guesthouse's details, a service description \"sewing and hemming of curtains — 6 pcs\" and the amount.\u003C\u002Fli>\n\u003Cli>She enters the sale in her register the same day and keeps a copy of the receipt.\u003C\u002Fli>\n\u003Cli>When, a week later, the client nevertheless asks for an invoice, she issues a VAT-exempt invoice with a note on the exemption — within the three-month window.\u003C\u002Fli>\n\u003Cli>In 2027 she reports the revenue and material costs in PIT-36.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Ch2>Common mistakes\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>Putting a VAT rate on a receipt even though the issuer is not an active VAT taxpayer.\u003C\u002Fli>\n\u003Cli>Not keeping continuous numbering or failing to keep copies.\u003C\u002Fli>\n\u003Cli>Treating bank-account inflows as the only record — in unregistered business activity, what counts is revenue due, not only received.\u003C\u002Fli>\n\u003Cli>Issuing receipts for services that in practice are an ongoing relationship with one company at growing amounts, without checking whether a business should already be set up.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We help determine whether a receipt is enough in your situation or whether an invoice is needed, and we prepare sales documents as part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Finvoices\u002Ffaktura-vat\">invoicing service\u003C\u002Fa>. When revenue grows and unregistered business activity is no longer enough, we guide you through \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">registering a sole proprietorship\u003C\u002Fa> and choosing the form of taxation.\u003C\u002Fp>","2026-10-09"]