Contradictory rules for documenting intra-EU supplies will not facilitate VAT settlements
Amendments to the zero VAT rate for intra-Community supply of goods (ICS) effective since last Wednesday are imprecise. Taxpayers do not know how to document such transactions, since the EU regulation in force since January provides slightly different rules than the latest regulations of the VAT Act. Furthermore, the treasury allows for considerable simplifications, however this path – in the case of an audit – can turn out to be a trap.
Commentary by Zdzisław Modzelewski, VAT expert on Prawo.pl.
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