This time the case involved the question if our client could VAT zero rate its exports based on documents that were not issued by authorities.

The tax authorities ruled that our client could not do that. Based on current case practice, the authorities held that the zero rate of VAT may only be used on the basis of customs documents held by the taxable person.

Our client was of a different opinion and appealed the ruling to a court in Wrocław.

Having heard the case, the court held in our favour that you may zero rate your exports of goods even if you do not hold customs documents. What matters is that the documents you do hold unambigously show the goods were removed from the territory of Poland and out of the territory of the European Union.

This is another case where the court has made the right to zero-rate VAT independent of compliance with formal requirements. It may be useful as an additional argument when you are in dispute with tax authorities over zero-rating of exports of goods.

Our client was represented by Monika Bilska, supported by Sylwia Matuszek and Magdalena Kopacz. Congratulations for the entire Sendero VAT team and big thank-you to our client for trusting us!

Do not hesitate to contact us if you want to know more about the case or about the applicability of zero-rate VAT in international transactions.