Natalia Sęk, Magdalena Szczepańska
Rzeczpospolita
It is a common practice to move goods to Poland for some work or services to be performed on them. Businesses can in such cases be confronted not only with intra-Community acquisition issues but also with record keeping requirements associated with the movement. A crucial step is to identify where the goods will go after the work is done on them (will they return to the country from which they were brought in or will they move to a different country than the country of despatch) as this will determine their treatment for the purposes of intra-Community acquisition. The article also discusses situations where the country of destination is not known when the goods are moved to Poland for processing.