Guide: Quick Fixes – new rules for documenting intra-Community transactions

If you have any doubts concerning the obligation to document intra-Community supply of goods using 0% VAT rate, we encourage you to read the latest guide: Quick Fixes – new rules for documenting intra-Community transactions, prepared by experts of Andersen Tax & Legal, Poland: Elżbieta Lis and Adam Książek.

DOWNLOAD: Quick Fixes Guide

The guide presents answers to the most frequently asked questions about documenting intra-Community transactions after 1 January 2020:

  1. What is the subject matter and purpose of the EU Regulation?
  2. Do the provisions of the Regulation need to be followed to apply the 0% rate, or is it enough to collect evidence required by the Polish VAT Act?
  3. What is the proof of dispatch or transport of goods according to the Regulation?
  4. What documents are required to apply 0% VAT in intra-Community transactions if the transport of goods is organised by myself as the vendor?
  5. What documents are required to apply 0% VAT in intra-Community transactions if I am the vendor and the transport is made by the acquirer or a third party acting on the acquirer’s behalf?
  6. What does the expression “issued by two different parties that are independent of each other, of the vendor and of the acquirer” mean?
  7. What documents should be held by the party making the supply to apply 0% VAT in case transport is made by the client?
  8. What items must be included in the acquirer’s statement for it to confirm the intra-Community supply?
  9. What if the statement of the acquirer who arranges for transport is issued after the 10th day of a month? Do I forfeit the possibility to use the 0% rate if the deadline of 10th day of the month is not complied with?
  10. Is CMR sufficient to apply the 0% rate?
  11. Can other transport documents be presented instead of CMR?
  12. Can the 0% rate be used if the acquirer has collected the goods on his own and supplied a statement confirming that the goods were taken outside Poland?
  13. Is a copy/scan of CMR sufficient as an item of evidence to apply 0% rate?
  14. What happens if box 24 (the recipient’s signature) in the CMR does not contain any signature (or the signature is illegible) or stamp of the acquirer?
  15. Who, according to legal regulations in force since 01.01.2020, issues the statement required to apply the 0% rate for intra-Community supply in tripartite or chain transactions?
  16. How to interpret the expression “A receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State”?

 DOWNLOAD: Quick Fixes Guide

We hope our guide proves useful in your business activities and will help you account for intra-Community transactions. Should you have any questions, please contact us. Andersen Law Firm offers assistance in the following areas:

  • ongoing support in VAT accounting of international transactions, including imports and exports,
  • optimization of VAT settlements,
  • assessment of the planned domestic and international transactions in terms of their effects and tax risks as well as potential tax optimization,
  • development of structures and forms of domestic and international transactions aimed to minimize the tax risks,
  • tax reviews intended to identify tax risks and improve settlement procedures,
  • registration of foreign entities for the purpose of the Polish VAT.

The guide is available in Polish.