Self-billing w transakcjach handlowych pomiędzy podmiotami grupy kapitałowej
Self-billing in commercial transactions between the entities of the capital group

Summary/Abstract: The subject of the article is the process of self-billing of commercial transactions between entities operating in the capital group. The aim of the paper is to present the essence of self-billing and the legal basis for the implementation of the self-billing of commercial transactions in the Polish capital groups. An attempt was made to identify the advantages and disadvantages of self-billing. First part of the article presents the essence and legal aspects of self-billing, both in the European Union and in Poland. Next part describes the process for documenting commercial transactions in the capital group. The whole discussion ends with a summary of the advantages and disadvantages of self-billing.

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