Q: Our company based in Geneva, Switzerland plans to send machine in Poland for testing, nothing else. After the testing, the machine will be sent back to Switzerland.
Question: Must the company register for VAT in Poland for this purpose?
A: Movement of goods to the territory of Poland for the purpose of trials and tests is not subject to VAT, on condition that the right to dispose of the goods does not changed. In this case the registration for VAT purposes in Poland will not be necessary.