VAT on the provision of goods transportation services

The definition of international transportation is contained in Article 83(3)(1) of the VAT Law, which is the carriage or other movement of goods a.o. from/to or between non-EU countries. Excluded from this definition is transport that has the character of transit, i.e. when the place of shipment and destination of goods is in Poland, and the route in part runs outside the national territory (Article 83(4) of the VAT Law). International transportation is taxed, as a rule, at 0% VAT if the taxpayer has the documents confirming the transportation listed in Article 83(5) of the VAT Law.

The 0% VAT rate may also apply in the cases indicated in § 4(1)(1)-(3) of the MF Ordinance on Reduced Tax Rates on Goods and Services in 2023 (Journal of Laws of 2022, item 2495, as amended), i.e. to:

1) Domestic transport that is part of an international transport service,

2) intra-Community transport that is part of an international transport service,

3) B2B transport to a domestic customer that is performed entirely outside the territory of the country:
a) from the place of departure (sending) in the territory of a Member State other than the national territory to the place of arrival (destination) outside the EU, or
b) from the place of departure (sending) outside the EU to the place of arrival (destination) in the territory of a Member State other than the national territory.

Source: pit.pl

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