We would like to point out from 1st July 2020 the changed regulations for intra-Community delivery of goods came into force.
According to the current wording of Article 42(1)(1) of the Polish VAT Act, intra-Community supplies of goods are taxed at 0%. This is provided that the taxable person makes the supply to a purchaser who has a proper and valid EU identification number for intra-Community transactions issued by the EU Member State competent for the purchaser. This includes a 2-letter code used for VAT purposes and which the purchaser has given to the taxable person.
Documentation of the fact that the purchaser has provided the EU VAT number for intra-Community transactions is important here. The provision does not specify how this should be documented. In our opinion, the fact that the purchaser has provided tehir current EU VAT number can be documented by the purchaser providing the EU VAT number is on each order of goods/material.
Furthermore, in order to apply 0%, it is necessary to submit the summary information in a timely and accurate manner. Therefore, it is very important to submit the documents to getsix® before the date of submission of the VAT return for the current month, i.e. before the 25th of the following month.
We would like to remind you of the requirements set out in the implementing Council regulations (EU) 2018/1912, about which we have already informed you.
For detailed information on this subject, please visit our website: CLICK HERE!
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the getsix® website.
Your getsix® Team