If a Polish taxable person has exported goods that have left the EU, but the purchasers were parties other than those indicated on the invoices and there has been tax fraud outside the EU, the exemption for such exports should, in principle, be granted. However, it is important to prove that the supply actually took…...

The tax authorities cannot refuse the VAT exemption of exports of goods on the grounds that the goods were not declared for the customs export procedure…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

Exemption for export-related services cannot be denied merely because the taxpayer does not have a customs export declaration. The TIR carnet may be sufficient to prove that the goods have been exported for the purposes of the exemption if there are no other indications to doubt the fact of exportation. Similarly, CMR documents should be…...

It is against the VAT Directive to introduce a turnover threshold of 400,000 PLN, above which the possibility to apply VAT exemption to sales to travellers leaving the EU is conditioned…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a...

The services provided (subcontracted) for a carrier who provides transport services related to export of goods are not eligible for 0% VAT rate (exemption) like the services provided by the carrier itself…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already...

Goods which are damaged or cease to exist in the course of a transit procedure and therefore cannot be put on the market within the Union cannot be regarded as imported and therefore are not subject to VAT…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion...