ATTENTION – THIS IS AN AUTOMATIC TRANSLATION from Polish
In the realities of business relations between entrepreneurs, the primary document confirming commercial transactions is the VAT invoice. Although a VAT invoice is the fundamental document evidencing a transaction, the parties to a legal relationship often overlook a seemingly minor element which may prove to be an extremely valuable tool in the event of a legal dispute—the confirmation of receipt of the invoice. Usually, a VAT invoice is issued together with the completed sale or service and is sent or delivered to the purchaser along with the goods or services. Under the current legal framework, no provision of law imposes an obligation on the recipient to confirm receipt of the invoice. Does this mean it is worthless? Quite the opposite!
When an invoice is received by the purchaser of goods or services, and the purchaser confirms its receipt on the second copy of the invoice, such confirmation in the event of a legal dispute over payment of the amounts covered by that invoice constitutes valuable evidence. It enables the acceleration of potential court proceedings and enforcement of the claim based on the invoice.
According to Article 485 § 1 point 2 of the Polish Code of Civil Procedure, the court issues a payment order in writ-of-payment proceedings if the facts justifying the claim are substantiated by an account accepted by the debtor and attached to the statement of claim. Therefore, if a VAT invoice issued and delivered to the contracting party contains confirmation of its receipt and no additional remarks, it is considered an account accepted by the debtor within the meaning of the cited provision. Attached to a claim for payment, it allows the creditor to obtain a payment order in writ-of-payment proceedings. Moreover, a claim brought in such writ-of-payment proceedings is subject to a 75% reduction in court fees—according to Article 19(2)(1) of the Act on Court Fees in Civil Matters, only one-fourth of the fee is charged for a claim meeting the conditions for this type of procedure.
Why is this important from the perspective of claim recovery and enforcement? A payment order issued in writ-of-payment proceedings, as soon as it is rendered, constitutes a security title for the claim covered by the statement of claim. It is enforceable without the need for the judgment to become final and without affixing an enforcement clause. This shortens the path to securing the claim against the debtor’s assets. Otherwise, upon receiving notice of the proceedings, the debtor could take steps to hinder enforcement of a future final judgment. In writ-of-payment proceedings, the debtor often only learns of the court case once a court bailiff initiates measures to secure the claim against their assets—this significantly limits the debtor’s opportunities to conceal or dispose of property to the creditor’s detriment.
A simple act of confirming receipt of an invoice, although not mandatory, may prove decisive in the debt recovery process. By taking this small step, one can not only protect their interests but also greatly speed up the pursuit of claims, saving time, stress, and money. It is worth remembering on every subsequent transaction!