BDO number on the receipt - when is it mandatory?

The BDO number on the fiscal receipt may be compulsory, but this is not the case for every registered trader. This is the most important point that needs to be clarified at the outset, because in practice many companies mistakenly assume that mere entry in the BDO automatically means that the number must be included on all sales documents. Meanwhile, the official BDO information indicates that the registration number must be included on documents related to product and waste activities, and among the examples explicitly mentioned are fiscal receipts. At the same time, the statutory obligation to use a registration number applies only to strictly defined groups of entrepreneurs and not to all entities with a BDO number.

To whom the obligation to include the BDO number on the receipt applies

The obligation to display the registration number on documents, including the fiscal receipt, applies to entrepreneurs identified in BDO's official knowledge base, including those introducing electrical and electronic equipment, batteries or accumulators, vehicles, packaged products, tyres, lubricating oils, as well as producers, importers and intra-Community purchasers of packaging and those introducing single-use plastic products. This means that the mere fact of being a waste generator or a waste transferor does not yet prejudge the obligation to mark receipts with the BDO number. BDO clearly states that waste producers and waste transmitters do not need to include a registration number on documents relating to their product and waste activities, although they are subject to registration in some cases.

On which documents must the BDO number be indicated and on which not

If the entrepreneur belongs to groups covered by this obligation, the BDO number should appear on documents related to the activities covered by the registration. Official BDO materials indicate as examples VAT invoices, receipts, purchase and sales contracts, reports, waste transfer notes and waste record cards. At the same time, the registration number does not need to be included on personnel documents, documents related to the day-to-day administration and operation of the office, documents submitted to the tax office or other documents that are not directly related to the activities covered by the BDO Register entry. From a practical perspective, this means that the answer to the question „should the BDO number be on the receipt?” is: yes, but only if your business falls into the statutorily designated categories and the receipt relates to the activity covered by the entry.

What is the penalty for not having the BDO number on the receipt?

This topic is generating a lot of interest, as entrepreneurs want to know whether the absence of a BDO number on a receipt is just a formal error or a real risk of sanctions. Official BDO material confirms that there is an administrative fine for failing to include the registration number on documents drawn up in connection with activities covered by the BDO Register. It should be noted, however, that in the current official BDO materials there are today various amounts: in the section „Registration rules” a range is indicated from PLN 5 000 to PLN 1 000 000, while in the BDO knowledge base there is a range of from PLN 1 000 to PLN 1 000 000. Regardless of this discrepancy, one thing is certain: from a compliance perspective, it is not worth treating the BDO number on the receipt as a trifle, because the obligation exists and can be enforced.

Frequently asked questions

Are you in doubt as to whether your company should include the BDO number on your receipt, invoice or other sales documents? Contact us Ekopro Group will help you check your obligations, explain the regulations and answer your questions about BDO. Go to „Contact” and make use of our support.