- The NSA ruled that the sale of Russian-origin oil by a Polish company to EU and non-EU entities is not subject to Polish VAT.
- The WSA supported the company’s view that VAT applies only if the delivery occurs within Poland.
- The NSA confirmed that the transaction is under transit procedures, meaning VAT obligations arise where customs duties are due, not in Poland.
- The ruling emphasizes the territorial nature of VAT regulations.
Source: mddp.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.
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