You may have heard that applying the 0% VAT rate to exports requires an electronic customs message (IE-599 / CC599C). Many businesses take a cautious approach when IE-599 is missing, opting to apply domestic VAT rates instead to avoid potential questions or sanctions from tax authorities. Is this caution justified? It seems so...

In recent months, Poland’s tax authorities have tightened their approach. The Director of National Tax Information (NTI) now usually insists that IE-599 / CC599C is an essential document for proving exports. This shift is surprising because wording of VAT provision as well years of case law and tax controls seemed to support more flexibility in acceptable export documentation. The stricter stance has left many businesses revisiting their processes to ensure they can defend the 0% rate.


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A real-life example: the Gliwice Court case

The Provincial Administrative Court (PAC) in Gliwice heard a case involving a Maltese company exporting goods from Poland to the UAE. The company couldn't obtain an IE-599 document because the buyer was responsible for arranging transport (despite numerous requests). Instead, they gathered alternative evidence such as:

  • consignment notes (e.g., CMR documents) signed by the carrier and recipient;
  • declarations from the buyer or carrier confirming delivery outside the EU;
  • customs documents from non-EU countries proving import and clearance.

The company sought confirmation that these documents were sufficient to apply the 0% VAT rate.

The Director of NTI took a restrictive view, claiming that only official customs documents (similar to IE-599) issued by authorities outside Poland are sufficient proof. Other documents, like consignment notes or declarations, were deemed insufficient.

This goes against:

  • Polish VAT law, which allows flexibility in the types of evidence for proving exports;
  • EU case law, specifically the Milan Vinš case (C-275/18), which states the 0% VAT rate can only be denied if:
    • the taxpayer intentionally participated in tax fraud;
  • a formal breach prevents proof of the export.

The PAC disagreed with the NTI’s restrictive approach. It ruled that proving the fact of goods leaving the EU is what matters most – not possessing specific official documents like IE-599. The court emphasized that documents such as consignment notes or buyer declarations can also serve as valid evidence. The PAC also did not recognize any reason why an export document certified by the customs administration of a third country would have different credibility than other documents.

This judgment aligns with other judgments, including those of the Supreme Administrative Court, which prioritize actual exports over rigid documentation requirements.

What should businesses do?

What – in our view – is highly recommended to be done by the taxpayers:

  • review their processes to ensure you can defend 0% VAT effectively. In Poland, tax authorities place significant emphasis on the documentation of exports, and incomplete or incorrect records can lead to serious complications during audits and long-term discussions;
  • consider alternative documentation in case IE-599 / CC599C is unavailable, ensuring that all collected evidence demonstrates that goods have left the EU;
  • regularly verify the completeness and accuracy of export documentation. It’s a good practice to perform periodic checks to ensure that your records meet both Polish (and EU) requirements – also connected with allocation of movable supply (subject to 0%) in the chain supply ended outside EU, reducing the risk of disputes with tax authorities;
  • stay updated on further court rulings, as they may continue to shape this evolving issue.

By taking a proactive approach to documentation and compliance, businesses can minimize risk and navigate Poland's strict export VAT rules with confidence.