Polish VAT · exports

Alternative export evidence and Polish VAT

A missing CC599C does not itself prove the goods stayed in the EU. Customs evidence for certifying exit and documents assessed for Polish VAT serve different decisions.

Customs enquiry

Customs may examine alternative evidence when electronic exit results are missing. The competent authority decides whether it is sufficient; a bill of lading, CMR or invoice alone does not automatically discharge the export operation.

Polish VAT evidence

Article 41(6a) of the Polish VAT Act gives examples of documents confirming exit. Their authenticity and connection with the supply must be assessed in context. A transport document is not an automatic substitute for confirmation by the competent customs authority.

Next step

Send the MRN, commercial and transport documents and the actual route. We can review available port statuses and advise which party responsible for the declaration should investigate the missing confirmation.

Sources

Email the MRN and documents for review: contact@closemrn.com.

Help with an open MRN