- When a company selling refurbished used mobile phones to individuals is responsible for delivering these phones to buyers in EU Member States, the place of taxation will be Poland, making the EU VAT-OSS procedure inapplicable.
- The company purchases used phones from non-VAT individuals, refurbishes them, and sells them online to non-entrepreneurial individuals in Poland and other EU countries, organizing the transport itself.
- The place of delivery for VAT purposes is determined by the location of the goods at the start of shipment, with general VAT rules applying to the margin scheme for used goods, rather than intra-Community distance sales regulations.
Source Prawo.pl
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