Courts Save Exporters from Losing the Right to Zero VAT Rate

Polish courts are saving exporters from losing the right to zero VAT rate.
At the end of last year, it seemed that the tax office had finally forgiven Polish entrepreneurs and agreed to prove exports with other evidence than just official customs documents.
However, in 2022, at least two favorable individual interpretations appeared in this matter for exporters, but it turns out that the tax authorities have changed their minds again.
As a result, disputes are again being fought in administrative courts.
Courts agree with taxpayers that the right to a 0% VAT rate can also be confirmed by other evidence, as long as they clearly prove that the goods have left the territory of the European Union.

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.