0% VAT for Intra-Community Supply of Goods (ICS) within the EU

The amended VAT Act provides for four conditions that must be met jointly for taxpayers to apply a 0% VAT rate for intra-community supply of goods (ICS):

The supply was made to a purchaser who provided the supplier with a valid and appropriate identification number for intra-community transactions issued by a Member State.
Before the deadline for submitting the tax declaration for the relevant settlement period, the supplier has in their documentation proof that the goods subject to intra-community supply were transported out of the country and delivered to the buyer in a Member State other than the country of origin.
When submitting the VAT declaration in which this supply of goods is reported, the supplier is registered as an EU VAT taxpayer.
The supplier has timely submitted an accurate summary information report VAT-UE.

It should be noted that the amendment to the Polish VAT Act does not introduce changes to the list of documents required to confirm intra-community supply.

Evidence proving the export of goods under the VAT Act may include:

Transport documents received from the carrier responsible for exporting the goods from the country, confirming that the goods were delivered to their destination in another Member State
A detailed specification of individual cargo units
Business correspondence with the buyer, including their order
Documents related to insurance or freight costs,
Evidence of payment for the goods,
Receipts confirming the buyer’s acceptance of the goods in a Member State other than the country of origin.

The seller has the option to present documents listed in Council Implementing Regulation (EU) 2018/1912. In such cases, they benefit from the presumption that the goods have left the country. The seller should possess:

two transport-related documents:

A signed CMR waybill,
Bill of lading (marine waybill),
Invoice for air cargo transport or an invoice from the goods carrier,

or one transport-related document and one additional document:

Insurance policy related to the transport,
Official documents proving the arrival of goods in the destination country,
Receipt confirmation from the warehouse operator where the goods were delivered,

The documents should be issued by two independent entities and must not contradict each other.

Attention! Taxpayers can choose between using the evidence listed in Council Implementing Regulation (EU) 2018/1912 and the evidence listed in the VAT Act.

Source:

https://www.biznes.gov.pl/pl/firma/podatki-i-ksiegowosc/chce-rozliczac-vat-w-transakcjach-zagranicznych/vat-w-handlu-miedzynarodowym-dostawa-i-nabycie-towarow

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