A self-billed buyer invoice that has not been approved by the vendor has no tax implications.
Self-billing is an agreement between the parties to the transaction that allows the obligation to issue invoices to be transferred to the buyer of goods or services, as well as to other third parties authorized by the buyer. However, there are situations in which the contractor does not accept the issued invoice in the self-billing process. This situation was recently discussed by the director of the National Tax Information in an individual tax ruling.
Source Archiwum
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