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Important Changes for Intra-Community VAT in Poland

The changes which will have the biggest impact on taxpayers in Poland are regarding documentation of intra-community deliveries. From 1st October 2020, entities wishing to have their intra-community deliveries exempt from VAT will be required to provide additional documentation to the tax authority.

There are two outlined procedures which can be followed in order to do so.

Procedure One

The vendor indicates that the goods have been transported by them or on their behalf.

In addition to the above, they must also have at least two items of non-contradictory evidence which were issued by two different parties (whom are independent of each other); the vendor, and the acquirer.

Procedure Two

The second option requires the vendor to have the following:

A written statement from the acquirer, stating that the goods have been dispatched or transported by the acquirer (or by a third party on their behalf) identifying the destination of the goods.

This statement must state:

  • The date of issue;
  • The name and address of the acquirer;
  • The quantity and nature of the goods;
  • The date and place of the arrival of the goods;
  • In the case of the supply of means of transport, the identification number of the means of transport;
  • The identification of the individual accepting the goods on behalf of the acquirer.

As a result of these changes to the required documentation of intra-community deliveries, the process will inevitably become much more complex. A key consideration is the fact that the evidence documents must be provided by two independent entities, often large e-commerce companies such as Amazon undertake almost the entire process themselves (ordering the transport, often transportation, entry and release of goods into/out of storage, payments receipt and reconciliation), so all documentation will be from them. There is a high change this would result in sellers being forced to pay a 23% VAT on intra-community deliveries.

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