Polish VAT – invoices issued by a third party

Polish tax administration intends to implement starting from 01.01.2013 a certain provision in the Polish VAT regulations that the invoices can be issued in the name and on behalf of the taxpayer by the third party authorized by the given taxpayer. When such provision amending the VAT Act will be adopted according to a plan, the possibility of invoices issuance by a third party will be not be questionable. Note, however, that the entity making the technical operation of raising the VAT invoice should have in this regard an appropriate authorization issued by the seller.