Exporting Goods and 0% VAT Rate – When the Absence of IE599 Doesn’t Eliminate Your Right

Polish taxpayers exporting goods outside the EU often wonder whether they can apply the 0% VAT rate without having the IE599 customs message. In many cases, the answer lies not in the document itself, but in the factual confirmation of the export.

Dispute over evidence

A company producing automotive components asked for a tax ruling regarding export documentation. While it sometimes lacked the IE599 message, it provided alternative documents such as transport confirmations, customs declarations from the destination country, and buyer statements.

The company claimed that these documents – clearly identifying the goods and linking them to the relevant invoice – should justify the use of the 0% VAT rate. The tax authority disagreed, insisting only official customs documentation was acceptable.

Court sides with the taxpayer

The Regional Administrative Court in Gliwice ruled in favor of the company, citing CJEU case C-275/18. The court stressed that the decisive factor is the actual export of goods (a material condition), not the possession of a specific document (a formal requirement).

Therefore, if the taxpayer can prove the goods left the EU using alternative documents, they should still be entitled to apply the 0% VAT rate.

Key takeaway for exporters

This case illustrates that it's worth challenging the tax authority’s strict stance. Courts are more flexible and often support taxpayers, especially when the facts clearly confirm the goods were exported. Don’t give up on 0% VAT if you lack one document – alternative proof may be enough.