- Stricter Documentation Standards: Poland’s tax authorities, particularly the Director of National Tax Information (NTI), have adopted a more stringent approach, now insisting on the IE-599 / CC599C electronic customs message as essential proof for applying the 0% VAT rate on exports. This shift has prompted many businesses to reconsider their documentation practices to avoid tax authority scrutiny.
- Legal Case Illustrates Conflicting Views: A case reviewed by the Provincial Administrative Court in Gliwice highlighted the tension between the NTI’s restrictive stance and more flexible interpretations of Polish VAT law. The court ruled that proving the export of goods is paramount, allowing alternative documents, such as consignment notes and buyer declarations, to serve as valid evidence for the 0% VAT rate, contrary to the NTI’s position.
- Recommendations for Businesses: To navigate these evolving requirements, businesses should review their export documentation processes, consider alternative forms of proof when the IE-599 is unavailable, and ensure the completeness and accuracy of their records. Staying informed about ongoing legal developments is crucial to minimize risks and ensure compliance with Poland’s VAT regulations.
Source Crido.pl
See also
