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General (Poland)

Polish-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances, such supplies are subject to the Polish zero rate of VAT, provided that:

1. Ìý

   •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state;

2. Ìý

   •ÌýÌýÌýÌý the supplier records the customer's VAT number in its business records and on its invoice;

3. Ìý

   •ÌýÌýÌýÌý the supplier obtains and retains proof of delivery of the goods to another EU member state (see 38.25); and

4. Ìý

   •ÌýÌýÌýÌý details of the supply are included in an EC sales list.

Suppliers are expected to take reasonable steps to ensure that all the conditions above are fulfilled. If proof of delivery of goods to another EU member state is not obtained, the supply will be subject to VAT at the appropriate Polish rate.

Triangulation (Poland)

The term 'triangulation' is used to describe the situation where a business in