MF: Issuing an invoice before an intra-Community supply of goods does not give rise to a tax liability

In practice, taxpayers often act in a manner inconsistent with the interpretation adopted by the Ministry of Finance in its response to DGP, which some experts  consider controversial. However, thanks to this position of the tax authorities, it is possible to gain more time to collect documents enabling the application of the 0% rate.

Source Gazeta Prawna