- Deliveries of goods prior to importation are not subject to VAT in Poland
- Uncertainty remains regarding VAT taxation for goods delivered as part of chain transactions involving importation
- A taxpayer in Germany applied for an individual ruling from the National Tax Information Office
- The applicant is a distributor of compressors for European markets, including Poland
- Compressors are physically transported from China to Poland
- Responsibility for transportation from China to Poland lies with B. Co., Ltd.
- Legal title and risk pass from B. Co., Ltd. to the applicant under Incoterms FOB terms
- Compressors are placed in bonded warehouses in Poland upon arrival
- Final recipients are responsible for paying customs and tax duties associated with importing the compressors into Poland
- The applicant sought clarification on whether deliveries of compressors covered by customs warehousing procedure are subject to VAT in Poland
- The delivery between the applicant and final recipients under DAP terms occurred in Polish territory
- The applicant argued that the transaction is not subject to VAT in Poland based on the interpretation of Article 22(4) of the VAT Act
Source: krgroup.eu
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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