This question was asked in a recent case from Poland, where a Provincial Administrative Court has ruled that a 0% VAT rate cannot be denied for exports of goods outside the EU solely because the taxpayer does not have an official document confirming the export. The key factor is the actual export of goods outside the EU, and not the possession of specific documents or the application of a specific customs procedure.
Source Vlad Skibunov
Latest Posts in "Poland"
- Ministry of Finance Updates JPK_V7 Regulation: Key Changes to SAF-T and KSeF Requirements
- KSeF 2.0: Tax Law vs. Ministry Guidelines—Are Structured Invoices Only Virtual?
- Poland Opens KSeF 2.0 API Testing Environment Ahead of Mandatory E-Invoicing Rollout
- SaaS Providers Can Be VAT Taxpayers Like E-Commerce Platforms, Court Rules
- VAT Can Be Deducted on Corporate Social Responsibility (CSR) Expenses, Court Rules
