- The Director of the National Tax Information states that the taxpayer’s position regarding the tax consequences of a specific transaction is incorrect.
- The taxpayer requested an individual interpretation regarding the VAT on the delivery of an excavator exported abroad.
- The request includes issues such as the classification of the transaction as a domestic delivery, the moment when the tax liability arises, the omission of the transaction in a previous tax return, and the adjustment of the tax return for the period in which the delivery was made.
- The taxpayer sold an excavator to a Spanish entity, with both parties being registered for intra-community transactions.
- The sale was documented through email correspondence, and the taxpayer was responsible for organizing the transport of the excavator to the buyer.
- The excavator has not yet been transported due to external factors, and the exact date of transport is unknown.
- The taxpayer issued an invoice for the intra-community delivery with a 0% VAT rate and received payment from the buyer.
- The excavator will be transported to Spain in September 2023 due to road construction works.
Source: sip.lex.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.
