PKS Gdańsk-Oliwa SA [joint stock company] has launched a new service - self-invoicing, which simplifies and speeds up settlements with carriers.

  • The carrier just sends the shipping documents with the self-invoicing form on which he/she only enters the actual date of loading and unloading and the currency in which he/she wants to receive the transfer
  • PKS Gdańsk-Oliwa SA issues an invoice on behalf of the Carrier and guarantees that the invoice is correctly issued for tax purposes
  • We issue the invoice no later than 48 hours after the delivery of the complete shipping documents and send it to the Carrier via e-mail
  • For most orders (information on the order) the Carrier will send to PKS Gdańsk-Oliwa SA only scans of shipping documents and a self-invoicing form, which significantly accelerates the time payment and allows you to save on shipments carried out by Poczta Polska/courier
  • If we require original shipping documents, the Driver may leave the documents along with the self-invoicing form at our office in Słubice, ul. Transportowa 8a. (The point is open 7 days a week, 24 hours a day). The payment date will already start to be counted (provided that the documentation is complete).
  • The Carrier can pay in currency
  • The Carrier can choose collective invoicing

Opinion of the company "Gabi"

“[...] from December last year, we switched to self-invoicing proposed by PKS. At the beginning of this message, we ourselves did not know how to approach it and what were the related requirements. After the first self-invoicing, we realized that nothing could be easier. I encourage every transport company that cooperates with PKS to use this form of invoicing."

Tomasz Karcz

Tomasz Karcz

How this works

  • Since May 4, 2020, self-invoicing is obligatory for all our Polish Carriers.
  • The transport order together with the General Terms and Conditions of the Order constitutes at the same time a self-invoicing contract. By accepting the order, the Carrier accepts the terms of the self-invoicing contract.
  • The Carrier does not sign the order.
  • After the performed transport service, the Carrier sends only a set of transport documents together with a completed self-invoicing form (originals or scans as required by the order)
  • PKS sends the Carrier an invoice by e-mail within 48hrs from the delivery of a set of shipping documents.
  • The Carrier has the option of submitting comments to the issued invoice, and in the absence of comments, after 24 hours, the invoice will be automatically accepted.
  • The Carrier receives the payment according to the agreed payment date in PLN or in EUR.

Opinion of K&K Sikora Trans

“The cooperation using the self-invoicing system is currently progressing successfully and efficiently. Good contact with the Employees who issue invoices at your company. In case of ambiguities or problems, the matter is quickly resolved and explained. The process of sending documents is simple and legible, and the entered invoices are instantly sent to the e-mail address. Payment is made without delay, which is our priority. Hopefully, it will remain like this in the future.”

Jakub Sikora

In case of questions

Opinion of Koper Trans

“I am the owner of a transport company that has been cooperating with PKS Gdańsk-Oliwa SA for several years. Recently, as part of our cooperation, we were offered the use of a new project of PKS Gdańsk-Oliwa SA, which is self-invoicing. We had many doubts about this form of invoicing, but the meeting with Mrs. Magda and the answers to our questions resolved all doubts. It was the right decision; now that the invoicing is on the side of PKS Gdańsk-Oliwa SA, I only send the original documents required to issue an invoice. The invoice is sent to us by e-mail immediately without delay and I am sure that the invoice is correct, and the payment will reach me within the prescribed period. This solution eliminated the expense of an invoicing specialisted my costs of hiring an invoicing person and it saves my time, which gave me the opportunity to develop my business instead of dealing with invoices and corrections. I heartily recommend you such a solution; it will facilitate your business activities related to transport just as it made them easier for me."

KOPER-TRANS Paulina Koper


The service is completely free.

Invoices issued under self-invoicing need to be shown in JPK_VAT files on general terms, i.e. in the same way as ordinary sales invoices with the own number given by the issuer of these invoices, i.e. by the Buyer of the service - as described in the Appendix to the Self-Invoicing Contract. I.e. the Carrier may still issue invoices to other Companies, and the invoice issued by PKS Gdańsk-Oliwa SA is included in its records with the number given by PKS Gdańsk-Oliwa SA between his/her invoices.

Invoices issued by PKS Gdańsk-Oliwa SA on behalf of the Carrier may be entered into the Sales Register in two ways: 

  1. At the end of the month

Invoices numbered 187-193/2019 are issued by the Carrier for services for other Contractors. Invoices S000015/11/2019; S000063/11/2019; S0000121/11/2019 are issued by PKS Gdańsk-Oliwa SA on behalf of the Carrier under the Self-Invoicing agreement

  1. According to the dates of issue 


The self-invoicing records from May 4, 2020 will be placed on the order - the transport order together with the General Terms and Conditions of the Order also constitute a self-invoicing contract. By accepting the order, the carrier accepts the terms of the self-invoicing contract.  The order does not require a signature.

Polish regulations do not require such a contract to be reported to the Tax Office.

The invoice will be issued in the month of receipt of the complete transport documents by PKS Gdańsk-Oliwa SA

The transfer will be made to the bank account number related to the economic activity of the Carrier.

On the Order Printout, we print the account number to which the transfer will be made. If the bank account number has changed, please complete Appendix 1 to the Order - Statement on changing the bank account number.

Changing the account requires a written form signed in accordance with the company's representation. The change of the account will take place within one month of receiving the signed declaration and will affect the extension of the payment date of the current receivable.

The Carrier can send scans of shipping documents if there is such information on the order printout (green).  In any other case, we do not accept billing on the basis of scans of shipping documents - we require originals.

At the moment, we will only need scans of documents for about 60% of orders and this number is increasing day by day.

From the date of receipt of the set of shipping documents (scans or originals in accordance with the requirements specified in the order) along with the Self-Invoicing Form to PKS Gdańsk-Oliwa SA

Invoices issued under self-invoicing need to be shown in JPK_VAT files on general terms, i.e. in the same way as ordinary sales invoices with the own number given by the issuer of these invoices, i.e. by the Buyer of the service.

The sale of goods or services is confirmed by the seller who issues the invoice. However, the provisions on VAT allow for the transfer of the obligation to document the sale to the buyer through the so-called self-invoicing.

The principles of documenting transactions in this mode are regulated by Art. 106d clause 1 of the VAT Act. It shows that the right to self-invoicing is vested in the entity purchasing goods or services, which is:

  • a taxpayer of the value added tax
  • a taxpayer of the value added tax or a tax of a similar nature, or
  • a non-taxable legal person.

Self-invoicing is mainly related to documenting the sale of goods and services by the taxpayer to the buyer and to issuing advance invoices. It may also cover the supply of goods or services that are taxed in a third country. A sufficient and at the same time necessary condition for the application of this solution is the prior conclusion of a contract on issuing invoices in the name and on behalf of the taxpayer, in which the parties shall define the procedure for approving individual invoices by the seller.

The content of such invoices - apart from the obligation to include the word "self-invoicing" (see Art. 106e clause 1 point 17 of the VAT Act) - does not differ from ordinary invoices. The method of showing them in the VAT records or in JPK_VAT files is also no different.

As a consequence, invoices issued under self-invoicing should be shown in JPK_VAT files on general principles, i.e. in the same way as regular invoices. This applies to showing these invoices in JPK_VAT files by buyers issuing these invoices, as well as reporting invoices by sellers on behalf of which buyers issue them.

In addition, there is no need to indicate in any way in the JPK_VAT files that they are self-invoicing invoices. This information does not need to be indicated in the content of the VAT records kept by taxpayers. Therefore, we do not include this information in JPK_VAT files, which reflect the VAT records referred to in Art. 109 clause 3 of the VAT Act.

Legal basis:

  • Art. 106d clause 1 and Art. 106e clause 1 point 17, Art. 109 clause 3 of the Act of March 11, 2004. on tax on goods and services - uniform text Polish Journal of Laws of 2017 item 1221, as amended Polish Journal of Laws of 2018, item 86

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