Definition
Article 2(8)(b) of the Polish VAT Act covers goods moved outside the EU by a buyer established outside Poland or on that buyer’s behalf, subject to a statutory exception for certain private transport uses. Exit must be confirmed by the competent customs authority.
Identifying the goods
Article 41(11) requires the document to show that the goods supplied are the goods exported. Paragraphs 7 and 9 apply accordingly.
Review the transaction
Compare the contract, invoice, transport documents and customs records with the actual allocation of transport responsibilities. An EXW term or foreign port alone is not decisive.
Sources
Email the MRN and documents for review: contact@closemrn.com.