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Poland

ICS and export of goods – similarities and differences

14 June 2023
80 views
1 min read
Table of contents
1. Similarities

1.1. Important features – delivery and export outside Poland
1.2. Country of taxation
1.3. The tax base
1.4. VAT rate 0%
1.5. Possibility of supplementing the “defective” documentation required for the 0% rate
1.6. Obligation to document the delivery with an invoice
1.7. JPK
1.8. No ICS or export if the transaction is a delivery with assembly
1.9. Exclusions for certain goods
1.10. Right to deduct
2. Differences

2.1. Place of export of goods
2.2. subjective conditions
2.3. Tax liability

2.3.1. advances
2.4. Advance invoices
2.5. cash register
2.6. Summary information
2.7. EU VAT registration
2.8. Basic documentation confirming the right to the 0% rate
2.9. Special procedures
2.10. Export without delivery (non-transactional movement)
Source Zrozumvat

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