{"id":14650,"date":"2026-09-28T16:43:25","date_gmt":"2026-09-28T15:43:25","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=14650"},"modified":"2026-09-28T16:43:25","modified_gmt":"2026-09-28T15:43:25","slug":"polish-court-rules-that-alternative-evidence-can-support-0-vat-rate-for-exports","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/polish-court-rules-that-alternative-evidence-can-support-0-vat-rate-for-exports\/","title":{"rendered":"Polish Court rules that Alternative Evidence can Support 0% VAT rate for Exports"},"content":{"rendered":"

Businesses exporting goods outside the EU often face difficulties supporting the 0% VAT rate when they do not have the standard customs documentation confirming that the goods physically left the EU. This documentation is commonly used as evidence that the conditions for applying the 0% VAT rate have been met. Where it is unavailable, businesses often face challenges supporting the application of the 0% export VAT exemption to the tax authorities, potentially creating significant VAT compliance issues.<\/p>\n

However, on the 2nd<\/sup> September 2026, the Polish Supreme Administrative Court issued a very useful judgment (I FSK 300\/24), concerning the evidence required to apply the 0% VAT rate relating to exports from Poland to outside the EU, which may be of particular interest to businesses exporting goods from Poland.<\/p>\n

The facts of this particular case considered by the Court concerned whether the courier and postal documentation provided by the business which enabled the shipment to be clearly tracked leaving Poland and being delivered to the recipient outside of the EU was sufficient to establish that the goods in question had been moved outside the EU, or whether specific customs documents would be required to satisfy this point, in order to support the 0% VAT rate applied to the sale.<\/p>\n

In its ruling, the Court took a broader view and confirmed that proof of export is not necessarily limited to official customs documents. The absence of official Polish customs documentation does not, by itself, automatically prevent a business from applying the 0% VAT rate for the export where other reliable evidence, such as courier documentation, may demonstrate that the goods actually left the EU.<\/p>\n

This does not mean that courier or transport documentation will automatically be sufficient. The evidence must be capable of credibly establishing to the Polish tax authority that the goods were actually exported. Where this is not sufficiently evidenced to the tax authorities, the tax authority may apply the domestic VAT rate to the sale rather than the 0% VAT rate for the export, and furthermore even impose penalties.<\/p>\n

Best Practice for Supporting Exports <\/strong><\/p>\n

Although the ruling of this case may be useful grounds in supporting a Polish export in the absence of official customs documentation, it does not indicate that a business does not need to retain customs documentation for exports. In all circumstances, it is undoubtably best practice for an exporting business to retain a wide range of supporting evidence when performing exports from the EU, such as;<\/p>\n