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Movement of goods in international transport: From the place of departure sending on ​​the territory of Poland to the place of arrival destination outside the territory of the European Union From the place of origin outside the EU to the place of destination in Poland From the place of origin outside the EU to the destination outside the EU, if the route runs through the territory of Poland for a certain section transit.

From the place of origin in the territory of a Member State other than the territory of Poland to the place of destination outside philippines photo editor the territory of the EU or from the place of origin outside the territory of the EU to the place of origin in the territory of a Member State other than the territory of Poland, if the route runs through the territory of Poland for a certain section If the place of origin and destination of the goods is within the territory of Poland, and the transport outside the country is only a transit service, it is not an international transport service. As you can see, considerations regarding international transport may cover different cases, depending on where the goods depart from and where their arrival is recorded.



Our task today is to determine what VAT rates apply to transport services, but before we do that, we need to explain how the place of providing the transport service is determined. Transport services – place of supply In the case of VAT, the key issue will be the proper determination of the place of supply, this is the place of taxation and this is mentioned in the VAT Act.