Post by account_disabled on Dec 2, 2023 7:48:16 GMT 1
The competent customs authority specified in customs regulations. In turn the term delivery of goods should be understood as the transfer of the right to dispose of the goods as the owner there is a change of owner. In our specific case such a situation does not occur because the owner is still a Polish entrepreneur. Therefore it can be concluded that we are not dealing with exports in this case. This is not a very common practice the regulations do not address this issue so in such situations we always look for references to the position of the tax authorities.
In one of the interpretations -KDIL - .MR of November an inquiry on a similar matter was sent to the Director of the National Tax Information. The application asked a question regarding the export of the entrepreneur's own goods from Poland to a warehouse in a country photo editing servies outside the EU the goods are still the property of the Polish company. The transfer of the right to dispose of the goods as owner takes place only in the territory of that third country if the goods are sold. The entrepreneur took the position that such.
A transaction did not constitute the export of goods and the Director of KIS found his position to be correct. In this situation it should be assumed that taxation of goods will only take place in the territory of a third country and such sales should be taxed there. In another interpretation of September -KDIP - .KT the Director of KIS confirmed that such exports do not have to be reported in JPKV but will be confirmed by the competent customs authority. Taking into account the above decisions of the tax authorities.
In one of the interpretations -KDIL - .MR of November an inquiry on a similar matter was sent to the Director of the National Tax Information. The application asked a question regarding the export of the entrepreneur's own goods from Poland to a warehouse in a country photo editing servies outside the EU the goods are still the property of the Polish company. The transfer of the right to dispose of the goods as owner takes place only in the territory of that third country if the goods are sold. The entrepreneur took the position that such.
A transaction did not constitute the export of goods and the Director of KIS found his position to be correct. In this situation it should be assumed that taxation of goods will only take place in the territory of a third country and such sales should be taxed there. In another interpretation of September -KDIP - .KT the Director of KIS confirmed that such exports do not have to be reported in JPKV but will be confirmed by the competent customs authority. Taking into account the above decisions of the tax authorities.