On May 4, 2022, the Director of KIS issued an individual ruling 0111-KDIB3-3.4012.78.2022.1.MAZ regarding the possibility of applying the 0% rate to the export of goods.
The tax authority stated that the catalog of documents indicated in Art. 41 paragraph. 6a of the VAT Act is open, which means that to prove the export, you can use any document that clearly and unequivocally confirms the export of goods outside the EU. The taxpayer should therefore have a reliable document in his documentation confirming the actual export of goods outside the EU, which must indicate the identity of the goods being the subject of delivery and exportation.
Source taandtpt
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