Czasopismo Rzeczpospolita

If you have fallen victim of a fraudster who took your goods without paying for them, you might still be required to report and account for the taxable transaction at the rate applicable to domestic supplies, even where the goods have been moved to another Member State and you have documents in evidence of this. This was implied by a private tax ruling issued by Director of National Revenue Information on 9 March 2018 (ref. 0114-KDIP1-2.4012.684.2017.1.MC).  The authority said the transaction may not be zero rated not only because it did not meet the requirements for being treated as an intra-Community supply but also because the taxable person failed to proceed with due diligence. However, the court hearing this matter (Warsaw Provincial Administrative Court, case no. VIII SA/Wa 351/18, judgment of 29 June 2018, still appealable) held that the tax authority has no right to require businesses to embark on unlimited searches when looking for evidence of their business partners' integrity.

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