New rules regarding documentation of intra-Community transactions will come into force in Poland on the 1st of January 2020. The changes are the result of an amendment to EU legislation included in Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions.
From January in order to document the delivery of goods to another Member State, the seller should have at least two non-contradictory proofs of shipment or transport, issued by two entities independent of each other, of the seller and of the acquirer. It will be necessary to have them in order to apply zero VAT rate to these transactions.
The documents which will be treated as the evidence are divided into two groups:
- relating to the dispatch/transport of the goods e.g. a signed CMR , a bill of lading, an airfreight invoice or an invoice from the carrier of the goods
- other:
- an insurance policy with regard to the dispatch or transport of the goods, or bank documents proving payment for the dispatch or transport of the goods;
- official documents issued by a public authority e.g. from a notary, confirming the arrival of the goods in the Member State of destination
- a receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State.
As a general rule, the seller should have at least two evidence from Group A or one evidence from Group A and one evidence from Group B.
Additionally, in the case of transport of the goods by the buyer or by a third party on his behalf, the seller should have a written statement of the buyer confirming that the goods have been transported by him or by a third part, indicating the Member State of destination of the goods. These documents should be delivered to the seller by the 10th day of the month following the month of delivery and include several elements listed in the Council Implementing Regulation.
The changes will come into force on the 1st of January 2020 in all Member States. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1912&from=PL