Intra-Community Supply of Goods (WDT) - supporting documents

Service-Tax

What is WDT?

Intra-Community supply of goods (intra-Community supply of goods) is the export of goods from Poland to the territory of another EU member state, and their sale to an EU buyer with an EU VAT number. The intra-Community supply of goods is subject to VAT at the rate of 0% - but only if the supplier has evidence that it is intra-Community supply.

The basic condition for ICS is that both the seller of the goods and the buyer - a contractor from another Member State, have VAT-EU numbers. The website of the European Commission is equipped with a special search engine that allows you to verify the European taxpayer status.

WDT - supporting documents

The entrepreneur should have documents confirming the intra-Community supply of goods before submitting the tax declaration. If the export of goods is outsourced to a third party, the documents confirming the intra-Community delivery of goods are simultaneously held:

 

  • transport documents received from the carrier responsible for the export of goods from the territory of the country, which clearly confirm that the goods have been delivered to another Member State,
  • copy of the invoice,
  • specification of individual loading items.

 

Taxpayers who perform intra-Community supplies usually have a copy of the bill of lading, but this is not sufficient proof. Such a copy does not prove that the goods were delivered to the place of destination - it only confirms the conclusion of the contract for the carriage of the goods.

WDT - documents in the case of independent transport

If the intra-Community supply of goods is carried out by the taxpayer or the buyer using their own means of transport, then apart from a copy of the invoice and cargo specification, the taxpayer must have a document containing at least:

 

  • name and surname or name and address of the seat or place of residence of the taxpayer performing the intra-Community supply of goods and the buyer of these goods,
  • the address to which the goods are transported, if different from the address of the registered office or place of residence of the buyer,
  • determination of goods and their quantity,
  • confirmation of receipt of goods by the buyer in a place located in the territory of a Member State other than the territory of the country,
  • the type and registration number of the means of transport on which the goods are exported or the flight number.

 

If the buyer exports new means of transport without using other means of transport, then next to a copy of the invoice and a detailed specification of the cargo, he should have a document containing the following information:

  • enabling the correct identification of the taxpayer making the delivery and the buyer,
  • enabling unambiguous identification of the subject of delivery as a new means of transport,
  • delivery date,
  • signatures of the taxpayer and buyer,
  • the buyer's declaration on the export of the new means of transport outside the territory of the country within 14 days from the date of delivery,
  • instructing the buyer about the consequences of failure to sign the declaration, hereinafter referred to as the "export document".

Other WDT documents

If the documents described above are not sufficient to unequivocally state that the goods have been delivered to the buyer, then other documents confirming the intra-Community delivery of goods may be used as evidence:

 

  • business correspondence with the buyer, including his order,
  • documents regarding insurance or freight costs,
  • a document confirming the payment for the goods, except when the delivery is free of charge or the obligation is performed in a different form - in this case, another document confirming the expiry of the obligation,
  • proof of acceptance by the buyer of the goods in the territory of a Member State other than the territory of the country.

 

Intra-Community supply of goods and VAT

Whether the taxpayer may apply the 0% VAT rate to intra-Community supplies depends on whether he has documents that clearly indicate that goods were exported outside Poland. Part of such documentation is usually sent by partners by fax or e-mail - the regulations do not prohibit this, and the documents delivered in such ways remain probative in the event of establishing intra-Community supply of goods.

In order to be able to take advantage of the 0% VAT rate for intra-Community supplies of goods, the taxpayer does not need to have all the basic documents - he has the right to supplement them with additional documents or other evidence that will fully confirm that the intra-Community supply of goods has actually been carried out.