Poland plays a growing role in global trade, with its total exports rising steadily each year. As an EU member state with strong manufacturing capabilities, Poland has become a vital logistics hub for exports of goods to global markets. In many cases, Polish exporters choose to route goods through other EU countries—particularly those with major ports or logistical infrastructure—before final delivery to customers outside the EU.
This model of exporting goods from Poland through another EU country brings both operational benefits and specific legal considerations, especially in regard to VAT documentation and customs compliance.
Why Export Goods Through Another EU Country?
Using other EU countries as an intermediary transit point for goods exported from Poland is common practice for international companies and Polish exporters alike. There are several reasons why this strategy is used:
- Access to global shipping ports: Countries like the Netherlands (Rotterdam) or Germany (Hamburg) offer faster and more efficient shipping options outside the EU.
- Logistics optimization: Consolidating goods in central European hubs allows for cost savings and streamlined shipment to multiple destinations.
- Use of EU free movement of goods: Within the EU, goods can move freely without customs barriers. This simplifies operations prior to export.
However, despite these advantages, proper VAT treatment is critical when the final export occurs from a country other than Poland.
VAT Treatment and the IE599 Document
Polish VAT law allows for 0% VAT on goods exported outside the EU, provided there is proof that the goods have physically left EU territory. The most common proo in Polandf is the IE599 document, generated by the customs office in Poland. In other EU countries from which the goods actually leave the EU can have different name. In Spain there is DUA document – DUA stands for Documento Único Administrativo, which
translates to Single Administrative Document in English. It’s a customs declaration required for the import and export of goods, serving as a tax declaration that provides detailed information about the transaction
For example:
If a Polish company ships goods to a German port and they are exported from Germany to the U.S., then the custom document issued by the German customs authority serves as valid proof for Polish tax authorities. However, Polish companies must obtain a copy of that document (equivalent to Polish IE-599) to support their VAT-exempt sale in Poland.
Key considerations:
- If the exporter cannot obtain valid custom confirmation, Polish authorities may refuse the 0% VAT rate and require standard VAT to be charged.
- Cooperation with customs brokers and transport companies is essential to obtain this document.
- The document must clearly identify the exported goods and the Polish company as part of the export chain.
| Country of Exit | Customs Document Name | Local Term / Abbreviation | Purpose in VAT Zero-Rating (0%) | Notes |
| Poland | Export Confirmation | IE599 | Confirms physical exit of goods from EU via Poland | Issued by Polish customs; must be kept as VAT proof |
| Germany | Export Accompanying Document | ABD / IE599 equivalent | Serves as evidence of EU exit when goods leave via German port | Must be requested from German customs |
| Spain | Single Administrative Document | DUA | Tax declaration and export confirmation | Equivalent to IE599; commonly used in Spanish exports |
| France | Customs Exit Confirmation | Document de sortie | Verifies final export outside the EU | Format may vary depending on customs software used |
Poland’s Growing Role in Global Exports
According to recent trade statistics, Poland ranked among the top 25 global exporters, with exports surpassing €350 billion annually. Its main export categories include:
- Motor vehicles and parts
- Nuclear reactors, machinery and mechanical appliances
- Electrical machinery
- Mineral fuels and petroleum
- Furniture and prefabricated buildings
- Optical readers and measuring instruments
- Tobacco substitutes and pharmaceuticals
Polish products are especially competitive in the automotive, machinery, and construction sectors. The country enjoys a positive trade surplus, especially in goods exported to the U.S., Ukraine, and other countries.
Poland’s share in global exports continues to increase thanks to robust industrial output, skilled labor, and strategic trade routes through Europe.
Export Market Diversification and Future Outlook
Polish companies are increasingly seeking to diversify their export markets beyond the EU. While Germany remains Poland’s top trading partner, significant growth has been observed in trade with the U.S., South Korea, and Middle Eastern countries. Products exported from Poland now reach over 180 countries worldwide.
To maintain growth in net exports, Polish companies must:
- Track Revealed Comparative Advantage (RCA) indicators.
- Adjust to changing global economic conditions and logistics challenges.
- Comply with EU customs and VAT frameworks, especially when exporting through other member states.
Recommendations for Exporters Using the EU Route
For Polish exporters choosing to route goods through other EU countries, the following best practices are essential:
- Secure IE599 documentation or its equivalent for each export.
- Work with reliable customs brokers and forwarders in the country of departure.
- Maintain detailed shipment records (commercial invoices, transport documents).
- Stay informed on EU customs procedures and any changes due to geopolitical developments.
- Document the economic justification of routing (e.g., port access, logistics strategy).
Important: Under EU regulations in 2025, the export of goods from Poland or via EU countries to Russia is heavily restricted or prohibited—especially for dual-use items, electronics, and advanced machinery. Polish exporters must consult the EU sanctions database and customs brokers to avoid violations.
Conclusion
Exporting goods from Poland through another EU country is a practical and effective strategy, especially in the context of complex international supply chains. However, success depends on precise documentation, knowledge of VAT rules, and active communication with logistics and customs agents. Given Poland’s growing position as one of the largest exporters in Europe, companies that master this process will gain a competitive edge in the global trade arena.
If your company is navigating export procedures or requires assistance with VAT documentation, our experts at PolishTax.com are ready to help.