{"id":4348,"date":"2012-07-09T19:14:09","date_gmt":"2012-07-09T19:14:09","guid":{"rendered":"https:\/\/millercanfield.pl\/?p=4348"},"modified":"2025-04-14T18:03:58","modified_gmt":"2025-04-14T18:03:58","slug":"exportation-procedure-commencing-in-eu-country-other-than-poland","status":"publish","type":"post","link":"https:\/\/millercanfield.pl\/en\/exportation-procedure-commencing-in-eu-country-other-than-poland\/","title":{"rendered":"EXPORTATION PROCEDURE COMMENCING IN EU COUNTRY OTHER THAN POLAND"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

In its Resolution (Case File No. I FPS 3\/12) of 25 June 2012, the Supreme Administrative Court (\u201cSAC\u201d) composed of seven judges held that the export of goods takes place also in a situation when the goods exportation procedure commences in a country other than Poland. The adoption of the SAC Resolution was prompted by a dispute between tax authorities and taxpayers over the treatment of transactions involving export of goods outside the EU when the customs clearance takes place in an EU country other than Poland. While the taxpayers argued that such a transaction should be treated as the export of goods, the tax authorities elected to treat the transaction as an intra-Community supply of goods to the country in which the customs clearance took place and only then as the export of goods from that country. The interpretation applied by the tax authorities meant that VAT registration was required in the country of the customs clearance.<\/p>

In the Resolution adopted, SAC held that:<\/p>

  • Pursuant to Article 2(8) of the Act on Tax on Goods and Services (\u201cVAT Act\u201d) of 11 March 2004 (Journal of Laws no. 54, item 535, as amended) in its version prevailing in 2010, the condition of \u201cexportation of goods from the territory of the country outside the Community\u201d is met not only when the goods exportation procedure referred to in Article 161 of the Community Customs Code commences by submission of an export declaration to a customs office located in the Republic of Poland.<\/li>
  • In order for the taxpayer to be able to apply in Poland the 0% rate on the export of goods, Poland must be the place of supply, for which to happen it is necessary to demonstrate that the export of goods outside the EU occurs, pursuant to Article 22(1)(1) of the VAT Act, as part of transportation commencing in Poland, in performance of the supply of goods set forth under Article 7 of the VAT Act. While the declaration of goods for the exportation procedure referred to in Article 161 of the Community Customs Code submitted to a domestic customs office provides undeniable proof of such transportation commencing in Poland, it is not the only proof.

    <\/li><\/ul>

    SAC pointed out that the determination of the place were exportation commences, within the meaning of customs regulations, is not fundamental for determining tax consequences of the export of goods. For that purpose, the place where the transportation of the exported goods commences needs to be established unequivocally. Commencement of such procedure at a Polish customs office provides undeniable but not the only proof of such transportation commencing in Poland. The taxpayer can present evidence demonstrating that while the exportation procedure, within the meaning of customs regulations, commenced in an EU country other than Poland, due to the uninterrupted transportation, commencing in Poland, the supply is subject to Polish VAT regulations. The burden of proof in that respect rests on the exporter. SAC stressed that interrupting transportation (e.g. by unloading goods) and recommencement thereof in another EU country in principle provides no grounds to claim that the exportation of goods in fact commenced in Poland. Under such circumstances, simultaneously exportation for VAT purposes is recognized in the country in which the goods export transportation commences.<\/p>

    The Resolution under review (so far SAC\u2019s opinion is known only based on an oral justification) should improve the situation of businesses and help eliminate inconsistent practices of tax authorities, illustrated among others by Interpretation no. IPPP3\/443-272\/12-4\/BH of 9 May 2012 in which the Head of the Customs Chamber in Warsaw found that the commencement of the customs procedure in a country other than Poland does not amount to the export of goods referred to in Article 2(8) of the VAT Act.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\n\t\t\t\n\t\t\t\t\t\t\u00a9 Miller, Canfield, W. Babicki, A. Che\u0142chowski i Wsp\u00f3lnicy Sp. k.<\/span>\n\t\t\t\n\t\t\t\t\t\t