Application of the VAT rate of 0% in connection with the export of goods on the basis of documents held

Judgment of the Provincial Administrative Court in Gliwice of 19 January 2024, ref. no. I SA/GL 1374/23.

The case was about a Maltese company seeking clarification on the tax implications of exporting goods from Poland to a buyer outside the EU. The company faced challenges in obtaining specific customs documents and argued that alternative evidence should suffice to apply a 0% VAT rate. The National Tax Information Office insisted on the requirement of official customs documents, but the Provincial Administrative Court disagreed. The court emphasized that actual removal of goods from the EU is crucial, and formal documents are not always necessary. The court’s decision has implications for VAT exemptions in cases where obtaining official customs documents is difficult.

Source MDDP

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