Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (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

See also ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods