Intra-Community supply of goods : The shipper’s statement is not eligible for 0% VAT rate

Individual interpretation from 3rd November 2015 indicated by the Polish Tax Authority claimed that the received statement saying the subject of Intra-Community supply of goods has already been delivered to the destination place (which is the territory of another member state) is not considered as a sufficient document confirming that goods have been delivered to the purchaser.


The Tax Authority was asked by the company, which is a VAT payer and registered for Intra-Community transactions whether the statement issued by a shipper could be treated as a document which permits the seller/supplier to apply 0% tax rate in case of Intra-Community transactions.


The Tax Authority ruled that the statement received from the shipper cannot be considered as a document that clearly certifies that goods have been exported from one country’s territory to the destination place in another member state because of the fact that the statement does not confirm receiving the goods. Admittedly, the shipper clarifies that goods to be supplied were delivered to the destination address. However, this statement without any signature of the person who receives the goods or without a rubber stamp, only confirms the fact that goods have been transported by a shipper. It does not confirm that goods have been successfully delivered.




[Individual interpretation of the Director of the Tax Chamber in Lodz of 3 November 2015., Ref. IPTPP2 / 4512-448 / 15-4 / JSZ, LEX No. 282315

Date of publication: 26 November 2015.]