- Facts of the Case: The case involved the rules for documenting intra-Community distance sales of goods (ESPO) under the One Stop Shop (OSS) procedure. The company sought confirmation that delivery reports, carrier’s statements, and additional commercial documentation could confirm delivery to consumers in other EU countries without needing Polish invoicing regulations.
- Current Position of Authorities: Authorities and courts have previously adopted a flexible approach to ESPO documentation, accepting various documents like delivery reports and payment confirmations, provided they clearly show the delivery of goods to EU consumers. Specific documents like CMR are not mandatory, as long as the documents confirm export and delivery for VAT settlement under OSS.
- Head of National Fiscal Information’s Ruling: The ruling confirmed that the company’s documentation (collective delivery reports, carrier’s statements, customer orders, payment confirmations, and invoices) meets the VAT Act requirements. Supplies under ESPO are considered made in the country of consumption if goods reach consumers in another EU country. This exempts the company from Polish invoice regulations, emphasizing the need for adequate proof of delivery before VAT return deadlines to avoid domestic taxation.
- Importance for Taxpayers: The ruling simplifies documentation obligations for cross-border traders, confirming that compliance with OSS requirements exempts the need for Polish invoice regulations. This helps optimize accounting processes and reduces administrative burdens, provided reliable records of ICDS transactions are maintained.
Source MDDP
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