Courts Save Exporters from Losing the Right to Zero VAT Rate

• Polish courts are saving exporters from losing the right to zero VAT rate.
• At the end of last year, it seemed that the tax office had finally forgiven Polish entrepreneurs and agreed to prove exports with other evidence than just official customs documents.
• However, in 2022, at least two favorable individual interpretations appeared in this matter for exporters, but it turns out that the tax authorities have changed their minds again.
• As a result, disputes are again being fought in administrative courts.
• Courts agree with taxpayers that the right to a 0% VAT rate can also be confirmed by other evidence, as long as they clearly prove that the goods have left the territory of the European Union.

Source: podatki.gazetaprawna.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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