VATupdate

Tacit confirmation is also acceptable for self-billing

The buyer may use the so-called self-billing procedures using silent acceptance as a form of invoice approval.

Such a position was approved by the director of the National Tax Information (hereinafter: the director of KIS) in another individual ruling in this respect, issued on June 28, 2021 (0112-KDIL1-2.4012.182.2021.2.NF).

Applicant’s doubts

The applicant plans to use the so-called a self-billing procedure in the area of ​​settlements with suppliers, whereby it would issue invoices documenting deliveries on their behalf and for their benefit.

The approval procedure would include the so-called tacit acceptance of invoices by the supplier, i.e. if, after the applicant has issued an invoice to the supplier and sent it for approval, the applicant does not receive feedback within the time limit specified in the contract that the invoice contains errors, the applicant will assume that the invoice is correct and that the supplier, by not expressing an objection, approved the invoice issued (tacit acceptance). The relevant arrangements in this regard will be found in the self-billing agreement concluded between the applicant and the supplier, i.e. contract …

Source Archiwum (paid access)

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