- The Polish Supreme Administrative Court (case I FSK 300/24, 2 Sept 2026) held that official customs documentation is not the only way to prove an export for Polish VAT purposes.
- Courier/postal tracking and delivery evidence may be sufficient to support the 0% VAT rate on exports if it credibly shows the goods left the EU and were delivered outside it.
- If the taxpayer cannot sufficiently prove export with reliable evidence, the tax authority may deny the 0% rate, apply the domestic VAT rate, and potentially impose penalties.
- Best practice remains to retain a broad set of export evidence, including customs papers, invoices, order documents, shipment tracking, proof of delivery, recipient details, and commercial/payment records.
Source: meridianglobalservices.com
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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