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KSeF: intra-Community transfer of own goods

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​by Paulina Kossakowska

23 January 2024


The Head of the National Revenue Information Service (NRIS) issued on 21 December 2023 an advance tax ruling on the obligation to issue structured invoices (e-invoices) for the transfer of own goods as part of the intra-Community supply of goods (ICS). The ruling relates to the legislation that will come into force once the National e-Invoicing System (KSeF in Polish) becomes mandatory.  
 

Case background

 
The case involved a foreign company with a fixed establishment in Poland, which transferred own goods from Poland to Germany and treated them as ICS. The company did not issue invoices but used CMRs or acknowledgements of receipt of the goods by the consignee (statement of the buyer of the goods) to document such transactions. The company intended to continue documenting transfers of own goods as before after the National e-Invoicing System (KSeF) becomes mandatory. 
 

Head of NRIS's position

 
In the opinion of the Head of NRIS, the company's approach is not correct. This means that after the National e-Invoicing System (KSeF) becomes mandatory, transfers of own goods as part of the intra-Community supply of goods should be documented with structured invoices (e-invoices) issued using KSeF. The revenue authority argues that such transactions should be documented with invoices as they are made to another taxable person. The company plays a dual role – it is also the buyer of the goods being moved to Germany, where it is registered for VAT.
 
The ruling is unfavourable to those who document the transfer of own goods with documents other than invoices and wish to continue to do so after the KSeF legislation becomes law.
 
If you make such transactions and are not sure how to document them, contact our experts.

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