Rulilng: VAT Settlement for Chain Transactions

• The letter states that the position regarding the tax assessment is partly correct and partly incorrect.
• It explains that in Scenario 1, the delivery between the taxpayer and the distributor should be considered a mobile delivery, while the delivery between the producer and the taxpayer is a domestic delivery in Poland.
• It also states that in Scenario 2, the delivery between the taxpayer and the distributor should be considered a mobile delivery, while the delivery between the producer and the taxpayer is a domestic delivery in Poland.
• The scope of the request for an individual interpretation is described, including the taxation of chain transactions and the right to deduct VAT on goods acquired in Poland.
• The factual situation is described, involving the taxpayer’s business of selling marketing gadgets with company logos.
• The taxpayer purchases goods from a producer in Poland for resale to a foreign entity within the group.
• The taxpayer is registered for VAT in Poland and for intra-community transactions.

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.

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