Intra-Community delivery of goods, i.e. sale goods to a company from the European Union (EU) and 0% rate of VAT

Intra-Community delivery of goods, i.e. sale goods to a company from the European Union (EU).

An important change has come into effect on July 1, 2020. f we get to posting the invoice for the sale of goods to the European Union too late (e.g. at month), the office may not recognize the 0% VAT rate and you will have to tax at the rate of 23%. So punctual delivery of documents for accounting is crucial. Moreover, it is very important to check each time before the sale, if the the customer from the EU is an active taxpayer and being an active EU taxpayer with NIP PL. To be entitled to a 0% rate for such sales you must have documents confirming the export of goods outside Poland to the European Union. When the sold goods are sent to another EU country, it should have:

  • shipping documents received from the carrier (forwarder) responsible for exporting goods from the territory of the country from which it clearly shows that the goods were delivered to their destination place in the territory of another country in the EU,
  • specification of individual goods.

When the sold goods are exported to another EU country with the own transport of the seller or buyer, you must have:

  • specification of individual goods,
  • a document that will contain at least:
  1. name and surname or business name and address of the registered office business or place of residence of the seller,
  2. the address to which the goods are transported, if different than business address or place of residence buyer,
  3. specification of the goods and their quantity,
  4. confirmation of receipt of goods by the buyer, that is, after the buyer comes to his company, he writes an e-mail in which informs that the goods are already in his country,
  5. type and registration number of the means of transport the goods are exported with.

If the above-mentioned documents do not confirm directly the exportation of goods to another EU country as evidence of this there may also be other documents indicating that delivery has taken place, among others things:

  1. commercial correspondence with the buyer, including his order,
  2. documents relating to insurance or freight costs,
  3. a document confirming payment for the goods,
  4. proof of acceptance by the buyer of the goods on the territory of a Member State other than the territory of the country.

Please note that our Office does not provide such services of checking the correctness and completeness of the above-mentioned documents, the client.


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