- Chain transactions with third countries (export) are difficult for taxpayers to determine VAT implications.
- The Supreme Administrative Court (NSA) ruled on this issue in a judgment of January 28, 2025.
- The NSA considered a claim against an individual tax ruling issued by the Director of the National Tax Information (DKIS).
- The ruling concerned a company’s entitlement to recognize transactions as exports of goods taxed in Poland at a 0% VAT rate.
- The goods were transported from Poland by an intermediary entity.
- Article 22(2a) of the VAT Act specifies rules for identifying a moving supply in the supply chain with third countries.
- The provision contains two separate rules for establishing a movable delivery: a presumption and an exception.
- The Company (entity A) manufactures and sells steel products.
- The Company is the first or second entity in the supply chain.
- The goods are sold by the Company to a buyer (entity B) based in Poland.
- Entity B then sells the goods to contractors outside the EU (entity C).
- The goods are transported directly from the Company to entity C.
- The goods are handed over by the Company to entity B in Poland.
- The supply of goods from the Company to entity B is made on EXW and FCA terms.
- The export of goods to entity C is made by or on behalf of entity B.
- Entity B organizes the transportation and charges the Company for coordinating the delivery of goods to entity C.
- Entity B also arranges for customs declarations to be made.
Source: mddp.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.
