Ruling: Margin Scheme for Intra-Community Supply of Goods to EU Member States

• The text is a letter from the Director of the National Tax Information regarding VAT on the sale of goods under the VAT margin procedure to EU member states.
• The letter states that the recipient’s position on the tax consequences of future events related to VAT is partially correct and partially incorrect.
• The letter also mentions that separate decisions will be made regarding the VAT rate for imported goods and the tax on civil law transactions.
• The request for an individual interpretation of VAT concerns the application of the VAT margin procedure, taxation of imported goods, and whether the sale of goods under the VAT margin procedure to EU member states constitutes an intra-Community supply of goods or a distance sale of goods.
• The request was submitted on July 12, 2023, and additional information was provided on September 25, 2023.
• The description of the future event in the VAT context involves the purchase of artworks and antiques from individuals and institutions within and outside of Poland, with varying VAT implications.
• The recipient’s responses indicate that individuals and institutions may or may not be VAT taxpayers, and that the delivery of goods may be exempt from VAT.
• The recipient confirms that they will have the necessary documents for the acquisition of artworks and antiques.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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