- 0% VAT rate can be applied to deliveries of goods used directly for ships used for sailing on the high seas
- Supplies of parts and equipment for ships can also be 0% VAT rated
- The last delivery in the chain must be to the entity that will directly use the goods for the 0% VAT rate to apply
- Documentation is required to prove eligibility for the 0% VAT rate
Source: polishtax.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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