- VAT applies to certain activities only if the place of supply is within Poland
- Y company sells chemical components in Poland purchased from an Italian company
- The Italian company is responsible for transporting goods directly to Polish buyers
- Risk of loss or damage transfers to Y company when goods are handed to the courier
- Ownership remains with the Italian company until full payment is made by Y company
- Risk transfers to the final buyer when goods are ready for unloading at the destination
- Ownership remains with Y company until the buyer pays the full sale price
Source: podatki.gazetaprawna.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.
Latest Posts in "Poland"
- Non-alcoholic wine and energy drinks with 23% VAT?
- Giving and purchasing promotional gifts, sometimes inclusive of VAT
- No VAT Applies Without Direct Reciprocal Service, Court Rules on Film Production Funding
- KSeF for Small Businesses: Who Qualifies for the Postponement and When Does It Apply?
- Municipality Can Deduct VAT on Swimming Pool Using Its Own Method, Court Rules













