Lidia Adamek-Baczyńska, Natalia Błażejewska
Puls Biznesu
Generally, exports of goods are zero-rated for VAT purposes. However, to apply the rate, you need to hold at relevant time documents clearly evidencing that the goods have been removed from EU territory. In practice, the documents predominantly include customs document IE-599. But many businesses have problems with obtaining such customs documents on time and so have to tax their export transaction as a domestic supply and temporarily incur the burden of VAT until the relevant documents are in their hands.
Luckily, a new line of authority from tax administration and courts opens up new export evidence options for taxable persons. According to that new interpretation, not having customs documents at hand does not automatically preclude the zero-rating of the given export transaction. But the taxable person must hold some other documents clearly evidencing the removal of specific goods from the EU. Among documents that the authorities find acceptable for his purpose are international summary consignment notes issued by couriers with the “delivered” status and statements from purchasers or carriers.
However, unless it is expressly authorised by tax law, any solution used to apply preferential taxation should be analysed in detail before it can be safely implemented, which can sometimes mean the need for a tax ruling.