- If goods have not yet left Poland when the VAT obligation arises, the sale cannot be treated as an intra-Community supply (WDT) eligible for 0% VAT; it must be taxed at the domestic Polish VAT rate (typically 23%).
- Polish tax authorities and the Supreme Administrative Court hold that a mere intention to export goods later, or the buyer’s valid EU VAT number, is not enough—the decisive factor is actual movement of the goods out of Poland.
- A later pickup/export does not satisfy the WDT conditions at the time of invoicing; issuing an invoice for goods meant for future export does not justify applying 0% VAT.
- VAT Act provisions allowing missing transport documents are only for cases where the cross-border transport has already occurred but proof is not yet available; they do not apply when export is still pending.
Source: prawo.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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