- Wojewódzki Sąd Administracyjny in Gdańsk ruled that taxpayers cannot be denied the right to a 0% VAT rate for exports just because they lack an official document confirming the export of goods outside the European Union.
- The court clarified that the law provides for an open list of documents, so any documents can be used as long as they prove that the export of goods actually took place.
- The rulings are not yet legally binding.
- The court emphasized that the actual export of goods outside the EU is the key factor, not the possession of specific documents or the application of a specific customs procedure.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
