Moving goods to your own warehouse outside EU is not an export

The place where goods are deemed to be supplied, and thus taxed, is the territory of the country where the goods are situated at the time of supply. A Polish company moves its goods from Poland to its own warehouse in a third country (USA). The goods are then sold to American customers. The Director of National Revenue Information resolved in a private tax ruling of 19 February 2018 (ref. 0115- KDIT1-3.4012.849.2017.2.MD) whether a transaction of this kind is subject to Polish VAT as an export of goods. The ruling was requested by a company that is registered in Poland as a taxable person for VAT purposes but is not registered in USA for the purposes of any like tax. For the full text of the article, see Rzeczpospolita on-line, the Dobra Firma weekly and here.