Katarzyna Adamowicz, Przemysław Kaczmarek
23 August 2022
Advance payment is subject to VAT when exporting goods to Ukraine
Advance payment is subject to #VAT when exporting goods to Ukraine, even if the goods cannot be delivered.
According to the position of the Director of National Tax Information of 5 July 2022, a taxpayer who does not export goods within six months of receiving the advance payment must tax this advance payment with 23% VAT.
The tax authority pointed out that the regulations do not provide for any possibility, other than the specifics of the execution of the supply, to extend the deadline for the application of the 0% VAT rate for the export of goods.
The state of war and other events, even if they can be treated as force majeure, do not allow the application of other taxation rules. Thus, the way to avoid tax in such cases, may be to withdraw from the contract with the contractor in the first place.
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