Is it possible to demonstrate that goods were exported from Poland if the export customs procedure began in the another Member State? This question was answered by a panel of 7 judges of the Supreme Administrative Court in a recent Resolution (dated June 25th 2012 r. signature I FPS 3/12).
In September, we sold the goods to a Chinese purchaser. Sales invoice was issued on September 20th this year, while the confirmation IE 599 the company received in October. When do we need to recognize that invoice in VAT return?Tags: exportation, occurrence of a chargeable event, vat returns Categories: FAQ, RSS
In exportation the occurrence of a chargeable event is on the day of issue of the invoice, but not later than 7 days from the date of delivery. In your case the occurrence of a chargeable event is in September. If your company has in its possession the document IE 599 before the deadline to submit the VAT return for September the company will be entitled to a 0% rate and indicate that supply in the September VAT return.