On 15 January 2025, the Provincial Administrative Court in Opole (“PAC”) resolved case no. I SA/Op 1008/24, confirming that the lack of an IE-599 customs document does not cancel the right to apply the zero rate of VAT to exports, on condition alternative documents are in place evidencing that the goods left the EU.
The case involved a situation where a taxable person made efforts to obtain a confirmation that the export process was completed, but ultimately did not have an IE-599 customs document at his disposal. However, he was able to confirm the export based on alternative documents, being: IE-529, a screenshot of the customer’s IT system confirming receipt of the goods, a list of goods issued that was acknowledged by the customer, and a CMR note.
PAC held that where a taxable person is duly diligent in making efforts to obtain the customs documents required for zero-rating his exports, the mere fact that he was unable to obtain one cannot strip him of the right to apply the zero rate of VAT. What matters is the fact that the goods moved out, not the fact that the exporter holds specific documents (especially considering that the law only lists such documents by way of example). Thus, if the exporter is able to prove beyond any doubt that his goods left the EU customs area, his right to apply the zero rate of VAT will be preserved.
With that said, the court also made a point of noting the key importance of the exporter’s due diligence and proactive attitude in such cases (making efforts to comply with statutory duties). This is yet another case where due diligence may operate as a shield against adverse VAT consequences. Having a relevant policy in place is thus crucial.
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