Non-transactional movements of own goods in KSeF: How to document the transfer between Polish and German warehouses?

• From 1 July 2024, the movement of own goods between Polish and German warehouses will require the issuance of an invoice in the KSeF system.
• This decision contradicts the current practice of not issuing invoices for non-transactional movements of own goods.
• The case involved a taxpayer registered for VAT purposes in Germany and Poland, who moves their own goods to Poland for services and then back to Germany.
• The taxpayer argued that this qualifies as an intra-Community supply of goods subject to 0% VAT.
• The Director of KIS disagreed and argued that an invoice should be issued for the supply to the German taxpayer.
• Previous practice did not require invoices for non-transactional movements of own goods, but they were recorded in sales records.
• The tax liability for these movements arose on the 15th day of the month.

Source: crido.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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