Jak rozliczać VAT przy sprzedaży TAX FREE?
If you sell goods to foreign travellers via TAX FREE system, you need to know how to settle VAT.
Settlement of VAT on sales TAX FREE
At the time of sale, the transaction is in principle taxed at the standard rate i. e. 23%. appropriate to the goods in question. Only upon receipt of the document confirming that the purchased goods have been exported by the buyer outside the territory of the European Union and refund of VAT to the traveller, the supply of goods outside the European Union under the TAX FREE system is subject to 0% VAT. Thus, until the seller is in possession of proof of export of the goods outside the European Union Community, he should, in the accounts for the month in which the delivery was made, tax these sales at the domestic rate (based on the records kept by the cash register). On the other hand, if the document is returned to the seller before expiry of the deadline for submitting the tax return for the accounting period in which the sale was made, it shows the sale taxed at 0% rate in that return. If he receives a document confirming that the export of goods outside the European Union after the date of submission of the VAT return for the period in which the goods were sold, he may correct the VAT due in the return for the period in which he received the document. However, the legislation limits the time for such adjustment to 10 months from the end of the month in which delivery took place.Share Print