- 0% VAT rate can be applied to deliveries of goods used directly for ships used for sailing on the high seas
- Supplies of parts and equipment for ships can also be 0% VAT rated
- The last delivery in the chain must be to the entity that will directly use the goods for the 0% VAT rate to apply
- Documentation is required to prove eligibility for the 0% VAT rate
Source: polishtax.com
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.
Latest Posts in "Poland"
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- Poland Clarifies VAT Rules for Beverage Packaging Deposit-Refund System, Effective 2026
- Transfer Pricing Adjustments Subject to VAT, Rules European Court of Justice
- Taxpayers Can Claim VAT Bad Debt Relief Even After Two Years, Court Rules
- Poland MOF Updates VAT Rules for Beverage Packaging Deposit-Refund System Transactions
