On May 4, 2022, the Director of KIS issued an individual ruling 0111-KDIB3-3.4012.78.2022.1.MAZ regarding the possibility of applying the 0% rate to the export of goods.
The tax authority stated that the catalog of documents indicated in Art. 41 paragraph. 6a of the VAT Act is open, which means that to prove the export, you can use any document that clearly and unequivocally confirms the export of goods outside the EU. The taxpayer should therefore have a reliable document in his documentation confirming the actual export of goods outside the EU, which must indicate the identity of the goods being the subject of delivery and exportation.
Source taandtpt
Latest Posts in "Poland"
- The Future of Correction Notes in the KSeF: Changes and Implications
- “KSeF 2.0” Act published in the Journal of Laws
- Understanding Board Member Accountability for Tax Arrears
- Poland Shuts Down KSeF 1.0 Test Environment, Prepares for KSeF 2.0 Launch
- Poland Enacts Mandatory E-Invoicing Law, Phased Rollout Begins February 2026
