- To apply a 0% VAT rate on intra-community supply of goods (WDT) within the EU, specific formal requirements must be met. WDT involves moving goods between EU member states, with both parties registered for VAT-UE. Proper documentation proving the goods left the origin country and arrived in the destination country is crucial. Failure to meet these documentation requirements can result in additional tax costs. An example is given of a German buyer collecting goods from a Polish supplier, highlighting the importance of determining where the delivery is completed to qualify for the 0% VAT rate.
Source: ksiegowosc.infor.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.
