The applicant (Company) runs a business, i.a. in the field of wholesale and retail sale of food, beverages and tobacco products. The company wants to sell goods to companies and natural persons not conducting business activity, whose registered office or place of residence is outside the territory of the European Union. The shipment of goods will take place via the Polish Post, courier or transport companies. However, the company has doubts whether sales to companies and natural persons not conducting business activity, but having their place of business or residence outside the European Union, where the shipment will take place, may be taxed with the 0% VAT rate provided for export.
Example transaction:
Order placed by phone, e-mail, website, where the customer indicates the address of residence and delivery of goods that is outside the EU. Based on these data, the company will issue a VAT invoice with a 0% VAT rate. Payment for the goods will be made in cash at the Company’s registered office, or by credit card or bank transfer, or cash on delivery upon delivery of the goods. Orders are packed in courier parcels and handed over to courier companies or transport companies for delivery to customers.
The proof of sending the order will be the status of the shipment “delivered/received by the courier company” in the ICT system of the courier company or a record in the CMR document left to the Company by the transport company.
The proof of delivery of the order will be the status of the shipment in the ICT system of the courier company “delivered” or confirmation of receipt by the customer in the CMR document, which the transport company will send to the Company after delivery.
Questions
1. In the case of an order from a natural person who does not run a business, but lives and receives an order outside the EU, is the document generated by the Company from the ICT system of the courier company, which contains information about the shipment and its delivery, or the CMR document containing the above information, a document referred to in Art. 41 sec. 6a of the VAT Act and the Company has the right to apply the 0% VAT rate provided for exports to this sale?
2. If the answer to question No. 1 is in the affirmative, can any of the documents listed in this question be a document that would entitle the Company to apply the 0% VAT for this sale without the need to submit other documents?
3. In the case of an order from a natural person conducting business activity or another entity conducting business activity, having its registered office and receiving an order outside the EU, is the document generated by the Company from the ICT system of the courier company, which contains information about the shipment and its delivery, or the CMR document containing the above information constitutes the document referred to in art. 41 sec. 6a of the VAT Act and the Company has the right to apply the 0% VAT rate provided for exports to this sale?
4. If the answer to question 3 is yes, can any of the documents listed in this question be a document that would entitle the Company to apply the 0% VAT for this sale without the need to submit other documents?
Source: lex.pl
