What happens to VAT when the CC599C is missing?
The zero rate on exports requires proof that the goods left the EU customs territory — as a rule, the CC599C message (formerly IE599) from the customs office of exit. Polish VAT law (art. 41(6)–(9)) gives the exporter fixed deadlines: if the document is not there in time, the sale must in principle be reported at the domestic rate. The right to correct returns with the document, but until then the VAT is a real burden. More on the mechanics and alternative evidence in our guide proof of export and VAT and the article on alternative proof of export.
Frequently asked questions
Why does a missing CC599C threaten the zero VAT rate?
The CC599C message (formerly IE599) is the primary proof of export. Under Polish VAT law (art. 41(6)-(7) of the VAT Act), if the exporter does not hold a document confirming exit within the statutory deadlines, the sale must in principle be reported at the domestic rate. A correction is available once the document arrives - but until then the VAT genuinely burdens your cash flow.
Where does the interest rate come from?
From a configuration maintained together with this tool, with a visible last-verified date. The base rate of interest on tax arrears in Poland changes with central bank rates - so we show the as-of date instead of pretending the rate is permanent.
Is the result an accounting calculation?
No. It is a simplified estimate: VAT computed on the net value at the given rate, interest computed linearly on the VAT amount for the given number of days. The actual settlement depends on reporting timing, the settlement period and statutory thresholds - consult your accountant for individual cases.
How do I avoid paying VAT on an export?
By closing the MRN, i.e. getting the exit confirmed. For exports via western ports (Hamburg, Bremerhaven, Rotterdam, Antwerp) the most common cause of a missing CC599C is a missing MRN registration in the port system - which is exactly what CloseMRN does.