In order to apply the 0% rate VAT to intra-Community supply of goods, the taxpayer should have documents confirming the export of goods to another EU country. According to EU Council Implementing Regulation 2018/1912 of December 4, 2018. from January 01, 2020 in force presumption of exportation of goods to another EU country on the basis of having appropriate documentation.

WDT transport organized by the seller (or a third party acting on his behalf)

The presumption of exporting goods to another EU country will be met if the seller has at least:

• two independent evidence from group I or,
• one evidence from group I and one evidence from group II.

WDT transport organized by the buyer (or a third party acting on his behalf)

The presumption of exporting goods to another EU country will be met if the seller has at least:

• a written declaration from the buyer (group III) confirming that the goods have been dispatched or transported, indicating the EU country of destination of the goods and,
• two independent evidence from group I or,
• one evidence from group I and one evidence from group II.

IMPORTANT !! The buyer's statement must be delivered to the seller by the 10th day of the month following the month in which the delivery took place.

WDT transport organized by the seller or the buyer by his own means of transport

In the absence of documents specified in the regulation (group I and group II), the seller should collect other evidence (group IV) confirming the exportation of goods to another EU country in order to be able to apply the 0% VAT rate.

ATTENTION!! The tax authority will be able to rebut the presumption that goods have been exported to another EU country if, on the basis of the evidence, it concludes that the goods have not in fact been dispatched or transported to the territory of another Member State.

TRANSPORT		Documents relating to the dispatch or transport of goods
		Group I	Group II
		- Signed CMR consignment note, - Bill of Lading, - Invoice for air freight, - Invoice from the carrier of the goods	- Insurance policy for shipping or transporting goods, - Confirmation of payment transfer for shipping or transport of goods, - Official documents issued by a public authority, e.g. a notary, confirming the arrival of the goods in the EU country of destination, - A receipt issued by the warehouse keeper in an EU country confirming that goods are stored in that Member State
		Group III
		- Buyer's declaration containing at least: • date of issue, • name / first name and surname of the buyer, • buyer's address, • The quantity and type of goods (in the case of delivery of means of transport - identification number of the means of transport), • date and place of arrival of goods, • Identification of the person receiving the goods for the buyer.
		Group IV
		- Specification of individual pieces of cargo, - Document containing at least: • data and address of the seller and buyer, • the address to which the goods are transported, • quantity and type of goods, • confirmation of receipt of goods by the buyer in another EU country, • type and registration number of the vehicle which the goods are exported from or flight number.

ATTENTION!! Documents relating to the dispatch or transport of goods (group I and group II) must not contradict each other and must be issued by two different parties that are independent of each other and of the seller and the buyer.