The Swiss company ordered the goods from my company, but they want me to ship the goods to Finland. Please advise if this transaction should be treated as the exportation or the intra-Community supply of goods.

In order to deem the given supply as the intra-Community supply certain conditions have to be met (Article 13 of the Polish VAT Act). One of the conditions is that the delivery has to comply with the provisions of the article 7 of the VAT Act. In this case the conditions should be met by the acqirer of the goods.

The supply is deemed to be the intra-Community supply of goods when the acquirer of the goods is the value added tax taxpayer identified for the purposes of intra-Community transactions within a territory of a Member State other than the territory of Poland.

Because the goods did not leave the EU territory that delivery cannot be deemed as exportation of the goods from Poland.

 

If the acquirer of the goods (Swiss company) is the value added tax taxpayer in one of the EU country the supply of the goods which are shipped within the Member States is deemed as the intra-community supply of the goods. If the Swiss company is not the value added tax taxpayer, the supply made by your company will not be deemed as the intra-Community transaction and it should be deemed to be the local domestic sale taxed with the VAT rate in force in Poland.