Chain transactions and VAT in export – ruling by the Polish SAC

Chain transactions and VAT in export – ruling by the Polish SAC

Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT rate) and which is a non-moving (domestic) supply subject to VAT in Poland. A crucial criterion here is identifying the moment when the right to …