- VAT applies to certain activities only if the place of supply is within Poland
- Y company sells chemical components in Poland purchased from an Italian company
- The Italian company is responsible for transporting goods directly to Polish buyers
- Risk of loss or damage transfers to Y company when goods are handed to the courier
- Ownership remains with the Italian company until full payment is made by Y company
- Risk transfers to the final buyer when goods are ready for unloading at the destination
- Ownership remains with Y company until the buyer pays the full sale price
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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