VATupdate
VAT

Refusal of VAT exemption for export when the recipient is not the purchaser

Comments on ECJ Judgment in “Unitel”case of October 17, 2019

In this litigation, the Tax Administration of Poland denied the application of the VAT exemption for export of goods to an entity that had sold mobile phones to two Ukrainian entities, having shipped them outside the territory of the European Union. The reason for the refusal was that, despite the fact that the export process had been carried out effectively, the goods had not been acquired by the entities mentioned in the invoices, but by other entities that could not be identified.

Source: diligens.es