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the service recipient, has its registered office, place of residence or usual place of residence in the territory of Poland, provided that: The place of dispatch of the goods is in the territory of a Member State other than the territory of Poland and the place of arrival of these goods is outside the EU, The place of departure of the goods is outside the EU and the place of arrival is in the territory of an EU country other than Poland. Attention! The right to apply a VAT rate is provided that the entrepreneur has the appropriate documents referred to in the VAT Act.

It is a bill of lading or a forwarding document dedicated to international transport services. It may also be another philippines photo editor document which clearly shows that as a result of transport from the place of origin to the place of destination, the border with a third country was crossed. The entrepreneur must also have an invoice issued by the carrier forwarder Taxation of transport services with examples Based on the information collected in accordance with applicable regulations, it cannot be ignored that the VAT taxation of goods transport services performed in whole or in part outside the territory of Poland is quite complicated. Therefore, it is worth describing a few examples to better illustrate the topic.



Example A Polish entrepreneur ordered the transport of goods from China to Poland. In this case, it is an international transport service - the place of shipment of the goods is outside the EU and the place of destination is Poland, therefore, based on the VAT Act, a % VAT rate will apply. Example A Polish company commissioned the transport of goods from Poland to Great Britain, which is located outside the EU.