- A construction company moved materials bought in Poland to Germany for its own project and claimed this was a non-transactional intra-Community supply of goods (WDT).
- The tax authority first denied this and also denied the company’s right to deduct input VAT.
- The Poznań Provincial Administrative Court overturned that view, ruling that moving one’s own goods to another EU country for business use can qualify as non-transactional WDT.
- As a result, the company can deduct input VAT on the Polish purchases.
- The tax authority must now reassess the company’s documentation requirements and the correct VAT numbers to use.
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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