1. In the described facts, in the event of cancellation of the delivery before the expiry of 6 months from the end of the month in which the advance payment was received and the contractor’s request to credit the advance payment towards the next export, does the Company have the right to recognize the export with a 0% rate when settling the original invoice? pursuant to Art. 41 section 9a of the VAT Act, even though in reality the export will never take place?
2. With regard to the situation described in question (No.) 1, pursuant to Art. 29a sec. 15 point 1, in connection with from art. 29a sec. 13 of the VAT Act, does the Company correctly recognize the invoice correcting the advance payment “to zero” in the settlement period in which the corrective invoice will be issued?
3. With regard to advance payment No. 2 (created after the refund of advance payment No. 1 has been credited against advance payment No. 2), is the Company entitled to recognize exports with a 0% rate, provided that the goods leave the customs territory of the EU within 6 months from the end of the month, in which the advance payment was received (and at that time the Company will have evidence confirming the export of goods outside the EU), pursuant to Art. 41 section 9a of the VAT Act?
4. With regard to the situation presented in question (No.) 3, does the Company correctly recognize advance invoice No. 2 at the time of crediting advance payment No. 1 to advance payment No. 2, pursuant to Art. 19a sec. 8 of the VAT Act?
Source: sip.lex.pl
