1. Should the deliveries described in VARIANT I be settled in Poland as two separate transactions – at the time of purchase of a car from a DE counterparty, the Company recognizes the WNT, and at the time of selling the car to a non-EU buyer, it recognizes the export of goods?
2. Will the deliveries of goods to a non-EU contractor described in OPTION II be subject to settlement under the provisions of the Polish VAT Act as exports of goods from Poland, or should the Company register for VAT in Germany and report exports in the German tax settlement?
Source: sip.lex.pl
