- When selling goods and organizing delivery, it is important to know how to issue an invoice and apply the correct VAT rate
- Beware of VAT traps
- The cost of transportation is an element of the price of goods
- The VAT rate applicable to goods is also applicable to transportation
- All costs directly related to delivery are part of the taxable base for the sale of goods
- Incorrectly listing transportation costs separately on an invoice can lead to consequences
- It is important to include transportation costs in the taxable base for the sale of goods
- Example provided for calculating the taxable base including transportation costs
- Applying the correct VAT rate for transportation is important
- Example provided for a taxpayer selling gardening products with different VAT rates for different products and using a courier for delivery.
Source: ksiegowosc.infor.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.
