Self-billing for Carriers simplifies and accelerates the settlement process.
This service is free of charge, secure, and guarantees that invoices are issued correctly.
Carriers – no need to worry about KSeF. We handle it for you.
The carrier only submits the transport documents together with the self-billing form, indicating the actual loading and unloading dates and the currency in which the payment should be made.
PKS Gdańsk Oliwa SA issues the invoice on behalf of the Carrier and guarantees that the invoice is issued correctly in terms of tax compliance.
The invoice is issued no later than 48 hours after receipt of the complete set of transport documents and is sent to the Carrier by email.
For most orders (as indicated in the transport order), the Carrier is only required to send scanned copies of the transport documents and the self-billing form to PKS Gdańsk Oliwa SA This significantly shortens the payment timeline and eliminates costs related to sending original documents by post or courier services.
If original transport documents are required, the Driver may leave the documents together with the self-billing form at our office in Słubice, Transportowa 8a. The drop-off point operates 24/7, seven days a week. The payment term will start immediately, provided that the documentation is complete.
The Carrier may choose the payment currency.
The Carrier may opt for consolidated invoicing.
How Does It Work?
Since 4 May 2020, self-billing has been mandatory for all our Polish Carriers.
The transport order together with the General Terms and Conditions constitutes a self-billing agreement.
By accepting the transport order, the Carrier simultaneously accepts the terms of the self-billing agreement.
The transport order does not require the Carrier’s signature.
After completion of the transport service, the Carrier submits only the complete set of transport documents together with a completed self-billing form (originals or scans, in accordance with the requirements specified in the transport order).
PKS issues and sends the invoice to the Carrier by email within 48 hours of receipt of the complete set of transport documents.
The Carrier may submit comments or objections regarding the issued invoice; if no comments are raised within 24 hours, the invoice is deemed automatically approved.
Payment is made in accordance with the agreed payment term, in PLN or EUR.
If you require additional information, you may contact the handling freight forwarder or use one of the options below:
Invoices issued under the self-billing procedure must be reported in JPK_VAT files in accordance with general rules, i.e. in the same manner as standard sales invoices, using the invoice number assigned by the issuer of the invoice – the service recipient (PKS Gdańsk Oliwa SA), as described in the Annex to the Self-Billing Agreement.
This means that the Carrier may continue issuing invoices to other companies as usual, while the invoice issued by PKS Gdańsk Oliwa SA should be recorded in the Carrier’s accounting records under the number assigned by PKS Gdańsk Oliwa SA sequentially among the Carrier’s own invoices.
Invoices issued by PKS Gdańsk Oliwa SA on behalf of the Carrier may be recorded in 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 provided to 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-Billing Agreement.
2. According to the invoice issue dates
Provisions regarding self-billing, effective from 4 May 2020, are included in the transport order.
The transport order together with the General Terms and Conditions constitutes the self-billing agreement.
By accepting the transport order, the Carrier simultaneously accepts the terms of the self-billing agreement.
The transport order does not require a signature.
Polish regulations do not require such an agreement to be reported to the Tax Office.
The invoice will be issued in the month in which the complete set of transport documents is received by PKS Gdańsk Oliwa SA
Payments are made to the bank account associated with the Carrier’s business activity.
The bank account number to which the payment will be made is printed on the transport order.
If the bank account number has changed, Appendix No. 1 to the Transport Order – Bank Account Change Declaration – must be completed.
Any change of the bank account requires written form and must be signed in accordance with the company’s representation rules.
The bank account change becomes effective within one month from receipt of the signed declaration and may result in an extension of the payment term for the current receivable.
The Carrier may submit scanned transport documents only if such information is clearly indicated on the printed transport order (marked in green).
In all other cases, settlement based on scanned documents is not accepted – original transport documents are required.
At present, for approximately 60% of transport orders, only scanned transport documents are required, and this number is increasing on an ongoing basis.
The payment term starts from the date on which the complete set of transport documents (scans or originals, in accordance with the requirements specified in the transport order) together with the Self-Billing Form is received by PKS Gdańsk Oliwa SA
Invoices issued under the self-billing procedure must be reported in JPK_VAT files in accordance with general rules, i.e. in the same manner as standard sales invoices, using the invoice number assigned by the issuer of the invoice, i.e. the service recipient.
As a general rule, the seller of goods or services is responsible for documenting the sale by issuing an invoice.
However, VAT regulations allow the obligation to document the sale to be transferred to the buyer under the self-billing procedure.
The rules governing transaction documentation under self-billing are set out in Article 106d(1) of the Polish VAT Act.
Under this provision, the right to apply self-billing is granted to an entity purchasing goods or services that is:
a VAT taxpayer,
a taxpayer of value added tax or a tax of a similar nature, or
a legal entity that is not a taxpayer.
Self-billing primarily applies to the documentation of sales of goods and services made by a taxpayer to a buyer, as well as the issuance of advance payment invoices.
It may also cover the supply of goods or provision of services where the place of taxation is a third country.
A necessary and sufficient condition for applying self-billing is the prior conclusion of an agreement authorising the buyer to issue invoices in the name and on behalf of the taxpayer, in which the parties define the procedure for approving individual invoices by the seller.
The content of self-billing invoices – apart from the mandatory wording “self-billing” (Article 106e(1)(17) of the VAT Act) – does not differ from standard invoices.
The method of reporting such invoices in VAT records and JPK_VAT files is also identical to that used for standard invoices.
Consequently, invoices issued under the self-billing procedure must be reported in JPK_VAT files in accordance with general rules, both:
by buyers issuing invoices under self-billing, and
by sellers on whose behalf such invoices are issued.
There is no requirement to indicate in JPK_VAT files that the invoices were issued under the self-billing procedure.
This information is not required to be included in VAT records, and therefore should not be included in JPK_VAT files, which reflect the VAT records referred to in Article 109(3) of the VAT Act.
Legal basis:
Article 106d(1), Article 106e(1)(17), Article 109(3) of the Act of 11 March 2004 on Value Added Tax
(consolidated text: Journal of Laws 2017, item 1221, as amended; latest amendment: Journal of Laws 2018, item 86)
+ 48 501 380 907 
samofakturowanie@pks-sa.com 
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