Should a supplier of goods for export retain any specific documents to be able to zero-rate a supply?

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

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