The European Directive 2006/112/EC (article 219a and 224), allows for a purchaser to issue the invoice (self-billing) where there is an agreement between the supplier and the purchaser and if each invoice is accepted by the supplier. Where self-billing is applied, invoicing shall be subject to the rules in the Member State in which the supply of goods or services is deemed to take place.
This specific regime has been written into Polish domestic law in Article 106d. pod. tow. i usł.
A company requested an interpretation of the law regarding self-billing.
In essence, the company wanted to know whether the mandate drawn-up between the supplier and the purchaser could provide for an approval mechanism based on tacit acceptance within a specific timeframe. In other words, if the supplier does not express any objection to the contents of the invoice within a certain timeframe, then the purchaser can assume that the invoice is accepted in accordance with the Polish self-billing law.
The Polish tax authorities accepted that, for the case presented to them, this constituted an approval procedure between the supplier and the recipient.
