Tax obligation – delivery of the goods – interpretation of Tax ChamberTags: tax obligation Categories: Jurisprudence, NEWS & Events, RSS
When an invoice is issued at the last day of the month but the goods are delivered to the recipient next month , the delivery takes place at the moment of release of the goods from the warehouse. The condition, however, is that the transfer of the right to dispose of the goods as owner takes place with the release of the goods to the forwarder – Interpretation of the Tax Chamber in Łódź January 22, 2014 ( IPTPP2 / 443-855/13-6/IR ).
In accordance with the general rule laid down in Art. 19a point 1 of the VAT Act tax obligation arises upon delivery of the goods or performance of the service. Release of the goods by the supplier is connected to the significant effect of the sale of goods i.e. transfer to a recipient of benefits and burdens connected to the goods as well as the risk of accidental loss or damage to the goods . The decisive moment of the transfer to a recipient of benefits, burdens and risk is – in principle – delivery of the goods. Making deliveries therefore means actual delivery. If the parties have designated a different moment than the delivery of the goods for the transition of benefits and burdens, in case of doubt, it is assumed that the same applies to the transition moment of the risk of accidental loss or damage to the goods .