Is marking invoices with GTU codes in Poland obligatory?

Do the new regulations in Poland effective from October 2020 make it obligatory for business entities to mark their sales invoices with GTU codes. 

NO. The new regulations only require that businesses use the correct codes for directly in the JPK_VAT7 file for sales invoices. The documents themselves are not required to contain GTU codes. 

In that case, despite not being obligated to, can a business entity which sells goods and/or services in the risk group provide the GTU codes directly on their invoices? 

Having the codes incorporated directly in the contents of the invoices will definitely not be seen as an error. Furthermore, it can actually turn out to be very convenient for accounting departments. They might not always have in-depth knowledge regarding the specifics of sold goods and services, which makes it more difficult to recognize which, if any, GTU code(s) should be added to the JPK_V7 register. It may be wise to consider doing so to help eliminate any potential mistakes. 

In Summary! 

Marking invoices with GTU codes is not obligatory, but doing so would also not be a mistake. 

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