Buyer-issued invoice requires acceptance

In Poland, a buyer-issued invoice under the self-billing system requires the seller's acceptance. If this self-billed invoice contains errors, the buyer is obligated to issue a corrective invoice. This obligation applies if, according to the self-billing agreement with the seller, the buyer is responsible for issuing not only the primary invoices but also any subsequent corrections.

The general rule in VAT law is that the taxpayer making the sale, i.e., the seller, issues invoices, including advance payment invoices, as stipulated in Article 106b of the VAT Act. However, the legislator has introduced several exceptions to this rule, one of which is self-billing. This practice also extends to the issuance of structured invoices, which are now mandatory under the KSeF system since February 1st.

To engage in self-billing, a formal agreement must be in place between the buyer and the seller. This agreement outlines the terms and conditions under which the buyer can issue invoices on behalf of the seller. The recent implementation of KSeF (Krajowy System e-Faktur – National System of Tax Invoices) as mandatory from February 1st further integrates this process into the digital framework, requiring adherence to specific formatting and submission protocols for all invoices, including those issued under self-billing arrangements.