Can a 0% rate be applied to exports if we don’t have an IE-599 message? Many accountants are cautious about this and choose to use the domestic rate for such deliveries. Although the tax office generally expects IE-599 for any export-related activities, if necessary, this approach can be liberalized in practice, defending 0%. In the era of economic turbulence – the current application of 0% and the recovery of VAT paid as insurance in previous periods can support the financial needs of exporters.
Source Crido.pl
