In case the proper transport documentation of iC supplies of goods acc to Art 45a Council Implementing Regulation (EU) 2018/1912 can’t be made, it is sufficient to meet the conditions acc to Art 42 1 Polish VAT Act (for example: individual interpretation issued by the Head of National Tax Information from 9 July 2020, reference number 0111-KDIB3-3.4012.197.2020.1.MAZ, individual interpretation issued by the Head of National Tax Information from 12th June 2020, reference number 0114-KDIP1-2.4012.117.2020.1.PC
Source sjp.lex.pl
Unofficial translation in English
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