Events

Dear Participants,

We invite you to a practical online training session on the accounting treatment of intra-Community supplies of goods, exports, and chain and tripartite transactions.

Properly accounting for international transactions requires not only correctly determining the place of taxation and classifying a given supply, but also gathering the documentation necessary to apply the 0% VAT rate.

Date: October 27, 2026
Time: 10:00 a.m.
Duration: approx. 3 hours
Format: online
Price: 129 PLN net / person

During the training, we will discuss in particular:

Intra-Community supply of goods (WDT) and the application of the 0% VAT rate

• when a transaction constitutes an intra-Community supply of goods,
• what conditions must be met to apply the 0% VAT rate,
• the importance of the counterparty’s registration for EU VAT and the correct reporting of transactions in the EU VAT summary report,
• what documents allow for the application of the 0% rate in intra-Community supplies of goods,
• documenting intra-Community supplies of goods under the VAT Act and EU regulations,
• how to document intra-Community supplies of goods, when the buyer organizes the transport,
• is a signed CMR document always required to apply the 0% rate,
• what additional documents can confirm the export of goods to another EU country,
• how to proceed if documents confirming an intra-Community supply of goods are received late,
• when a sale should be reported at the domestic rate and how to subsequently adjust it to the 0% rate.

Export of Goods

• When dealing with the export of goods for VAT purposes,
• the conditions for applying the 0% rate on exports,
• what customs documents and other evidence can confirm the export of goods outside the EU,
• export without a direct customs document on the seller’s side—when applying the 0% rate may be possible,
• direct and indirect exports—the most important practical differences,
• advance payments received prior to the export of goods and the possibility of applying the 0% rate,
• Incoterms—the impact of delivery terms and transportation arrangements on the accounting for intra-Community supply of goods (ICS) and exports.

Chain Transactions

• What is a chain transaction and when does it occur?
• How to determine to which supply the transportation should be allocated,
• Movable and immovable supplies—implications for the place of taxation,
• Organization of transportation by the first, last, or intermediary party,
• the role of the intermediary and the significance of the EU VAT number used in the transaction,
• the impact of Incoterms on the assessment of transactions,
• how to account for a chain transaction when transport begins in Poland and ends in another EU country or outside the EU,
• the most common errors leading to taxation of a supply in the wrong country.

Triangular Transactions

• When a transaction can be accounted for under the simplified procedure,
• Conditions for applying the procedure to intra-Community triangular transactions,
• Obligations of the first, second, and last entities in the chain,
• rules for invoicing and reporting transactions in JPK_VAT and the EU VAT summary report,
• when the simplified procedure cannot be applied and what the consequences are,
• the most common practical errors in three-party transactions.

During the training, we will also discuss the most common errors in accounting for and documenting transactions, as well as the current approach of tax authorities and courts.

REGISTRATION LINK

Instructor:

Adam Książek – legal advisor, tax advisor, Senior Manager