- A court in Poland has ruled that evidence of goods leaving the EU territory can be used to claim a 0% VAT rate on exports, even if customs documents are not available.
- The ruling follows a decision by the CJEU in March 2019 that the classification of a transaction as an export does not depend on customs procedures.
- The court said that evidence other than customs documents could be used to prove that goods had left the EU, and that the taxpayer could still benefit from the 0% VAT rate.
Source PwC
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