Legal battle over VAT rate for exported goods based on documentation – July 29, 2024.

• A company based in Warsaw, active in VAT, requested an individual interpretation regarding VAT on December 12, 2023.
• The company produces paints, decorative plasters, wood impregnants, and other products, selling them in B2B and B2C models.
• Goods ordered online are shipped to customers via a courier company, with exports outside the EU.
• The courier company provides proof of delivery and a document confirming the export of goods outside the EU.
• The company questioned if these documents are sufficient to apply a 0% VAT rate for exports.
• The Tax Director deemed the company’s position incorrect, stating that official documents from customs authorities are required to apply the 0% VAT rate.
• The Tax Director specified that an IE 599 message or other official document from customs would be necessary for the 0% VAT rate.
• The company’s documents were not considered official by the Tax Director.

Source: mddp.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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