CC599C instead of IE599 – a new gateway to the 0% VAT rate in exports

As of October 31, 2024, a new system for managing export procedures – AES/ECS2 PLUS – is in effect. The system was introduced to streamline and automate customs procedures related to the export of goods, increasing the efficiency and security of trade in the European Union. The implementation of this solution is the next stage of digital transformation in the customs field, ensuring more efficient management of export formalities.


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Fortunately, this is not a revolution on the scale of the departure from paper SADs on July 1, 2009, when the “first” ECS was introduced in Poland. Still, it is worth verifying to what extent the change requires a corporate response.

What does it mean for exporters?

The implementation of the system should not cause any concern among exporters – the main change, significant from their perspective, is the replacement of the well-known IE599 message with CC599C. The new message serves exactly the same purpose as its predecessor – it remains the primary confirmation of export for tax purposes, containing all the key information, i.e.: the MRN number allowing for transport identification, details of the consignor and consignee, the code of the customs office of export and the code of the customs office of exit, information about the goods, including the invoice number documenting the export of the goods, control results and the date of export of the goods. As a result, the CC599C message has become a key document for applying the 0% VAT rate to the export of goods.

Change without transition period

The transition to the new system occurred without a transition period. As of October 31, 2024, it is no longer possible to receive the IE599 message for new export declarations. However, cases initiated in the old system will be processed to completion according to the old rules.

Recommended activities within the organization

In light of the changes introduced, but also inextricably linked to business changes in delivery models, contractors or simply – human resources, we recommend taking the following actions:

  • update internal procedures, taking into account the new nomenclature of documents,
  • inform employees involved in the processing / collection / checking / posting / auditing of customs documentation of the changes,
  • verify that IT systems are properly adapted to handle the new message formats.

On this occasion, it is also worth verifying to what extent the scope of evidence collected within the organization aligns with current expectations (cf. Volte-face on documentation for the 0% export VAT rate in Poland?) and whether the established and well-thought-out rules are being effectively followed in practice.