Judgment of the Court of Justice of 18/03/2021 – C-895/19
When a company buys goods that are delivered to Poland, it performs what is known as an intra-Community acquisition of goods on Polish territory. The company must apply for a VAT number beginning with the letters PL and fulfil all related reporting obligations in Poland. In particular, it must self-assess VAT on this transaction in a Polish VAT return.
Source: vatdesk.eu
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