- Export of goods is subject to 0% VAT rate if the taxpayer has a document confirming the export of goods outside the EU before filing the declaration for the given period.
- The document confirming the export can be:
- Electronic document from the export declaration system or its printout confirmed by the customs authority.
- Electronic document from the export declaration system, received outside the system, if its authenticity is ensured.
- Written export declaration filed outside the IT system or its copy confirmed by the customs authority.
- CC599C message generated by the AES (Automated Export System) is also a document confirming the export.
- In case of indirect export, the document confirming the export must also confirm the identity of the goods.
- If the taxpayer does not have such confirmation in a given period, they can show the sale at a 0% rate in the next period, provided they obtain the document before the deadline for filing the declaration for that period. Otherwise, domestic rates apply.
- The law allows for the postponement of the export declaration to the next period if the taxpayer has a customs document confirming the export procedure, recognized as a CC529C message.
- Receiving documents after the deadline specified in the law allows the taxpayer to correct the tax due in the period in which the documents were received. This correction involves reducing the value of domestic sales and the tax on them and increasing the value of export sales. The taxpayer does not have to correct the previously filed declaration; they make a specific correction in the current tax declaration for the period in which they received the required documents.
- If the taxpayer does not receive the CC599C message by the 25th of July, they can declare the export with 0% VAT in the July declaration, provided they receive the document by the 25th of August.
- If the taxpayer does not receive the CC599C message by the 25th of August, they must apply the domestic rate for the delivery.
- Receiving the CC599C message at a later date allows the taxpayer to correct the VAT due declared in July, in the period in which they receive this document, i.e. “on an ongoing basis”.
- The VAT rate for the export advance payment is 0%, provided that the taxpayer has a document confirming the export.
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.
