- TSUE ruled that VAT exemption for non-commercial imports applies even if the recipient is in another EU country, not just Poland.
- This challenges the interpretation previously used by Polish tax authorities and confirmed by administrative courts.
- Polish law specifies that the recipient must be “in the country,” but EU directive allows for any EU member state.
- Polish authorities and courts previously limited VAT exemption to shipments addressed to recipients in Poland.
- A case involving a courier company raised doubts, as shipments met all VAT exemption conditions but had recipients in various EU countries.
- The company argued that the recipient’s location in the EU should not affect the VAT exemption.
Source: podatki.gazetaprawna.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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