- 0% VAT on export = only with proof: You can apply the 0% VAT rate for exports only if you have credible documents confirming the goods actually left the EU; otherwise, you must tax it as a domestic sale (with later correction possible).
- Timing matters: If export proof arrives before the VAT return deadline for the next period, you can still apply 0% VAT in that next period; if not, domestic VAT applies first.
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Courts vs tax authorities: Courts allow other convincing evidence (not only official customs documents) to prove export, but tax authorities insist on official export documents (e.g. CC599C) to grant 0% VAT.
Source Prawo
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