ECJ Rules on VAT Exemption for Export Supplies Despite Formal Requirement Breaches

The ECJ addressed whether VAT exemption applies to export supplies when formal requirements are not met, focusing on the principle of fiscal neutrality.
The case involved a Polish company that declared intra-Community supplies, but the goods were actually exported to Belarus by the customer, without the supplier’s knowledge.
Polish tax authorities treated the transaction as a domestic supply subject to VAT and penalties, but the supplier argued for VAT exemption since the goods were exported.
The ECJ confirmed that VAT exemption applies if the goods are exported outside the EU, the right of ownership is transferred, and the export can be proven, even if formal requirements or transport documents are not fully aligned.
The ECJ emphasized substance over form, stating that VAT exemption should not be denied if substantive conditions are met, regardless of certain formal deficiencies.

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.