- EU Law Violation: The Court of Justice of the European Union ruled that Poland’s failure to apply a VAT exemption for small consignments of a non-commercial nature from third countries is contrary to EU law, particularly for shipments between private individuals in different Member States.
- Request for Ruling: L. s.c., a company specializing in dispatch and customs clearance, sought clarification from Polish tax authorities regarding the VAT exemption for non-commercial consignments sent to recipients in other Member States, which the authorities denied.
- Interpretation of VAT Exemption: The Court emphasized that the VAT exemption should apply regardless of the recipient’s location, whether in Poland or another Member State, based on a comprehensive interpretation of relevant EU provisions.
Source Taxlive
See also
Other sources
VAT exemption for the import of small consignments: even if the recipient lives in another EU Member State
- The VAT exemption for the import of small consignments applies even if the recipient resides in a different EU Member State, allowing for tax-free importation of low-value goods.
- This exemption facilitates cross-border e-commerce by simplifying the process for consumers and businesses receiving small packages from other EU countries, promoting trade and reducing administrative burdens.
- However, specific thresholds and conditions may apply, requiring recipients to be aware of their local regulations and potential obligations when receiving exempted consignments.
Source BTW jurisprudentie
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