Objection to Invoice

In commercial life, invoices circulate quickly and parties often rely on them alone. TCC Article 21(2) therefore places an obligation on the recipient: a person who does not object to the content of an invoice within eight days of receiving it is deemed to have accepted that content.

Scope

• The rule concerns the invoice’s content: type, quantity and price of the goods or services and delivery terms.
• It requires a contractual relationship between the parties; no duty to object arises for an invoice sent to someone without such a relationship.
• The date of receipt is decisive; in the e-invoice system, the date the invoice reaches the recipient’s system becomes relevant.

Form of Objection

The law prescribes no form, but for ease of proof objections should be made by means that prove date and content, such as a notary, KEP (registered electronic mail) or registered letter. Returning the invoice or issuing a return invoice may also amount to an objection.

Nature of the Presumption

The Court of Cassation treats failure to object within eight days not as conclusive acceptance but as a rebuttable presumption. The non-objecting party can still prove that the work was not done or that the price differed, but bears the burden of proof.

Confirmation Letters

A person who receives a letter confirming statements made in contracts concluded by telephone, e-mail or orally is likewise deemed to accept its content unless it objects within eight days of receipt (TCC Article 21(3)).

In Practice

Accounting and procurement departments should quickly check incoming invoices against contracts and delivery documents. In commercial debt collection, invoices that were not objected to are important evidence for the creditor; see Enforcement Without Judgment and Action for Annulment of Objection.