Court Confirms VAT Exemption for Non-Commercial Shipments to Other EU Countries

• Import of non-commercial shipments is exempt from VAT even if the recipient is in another EU country
• The Polish Supreme Administrative Court confirmed this exemption
• This is the first Polish court ruling implementing the EU Court of Justice’s decision from May 8, 2025
• The EU court ruled that the Polish regulation is inconsistent with EU law in this regard

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.