An export invoice is a document issued for goods purchased by a Polish VAT payer, reported for customs clearance and exported outside the European Union. Below we describe how to proceed in the case of a transaction when both parties are represented by Polish and Norwegian entrepreneurs. Read more!
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Export invoice - what should you remember?
If you decide to cooperate with foreign companies when filling in an export invoice, we can fill it in in English and in euro. This will facilitate, for example, exports to Norway. Although this country is not a member of the European Union, it nevertheless belongs to the European Economic Area. Therefore, an intra-Community supply of goods, i.e. intra-Community supply of goods, applies.
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In order to avoid double taxation, an invoice must be issued with a special 0% VAT rate. Remember that you are entitled to use this rate on a document confirming the export of goods outside the EU. Confirmation from the Customs Office is generated electronic message IE-599 sent in an e-mail attachment to the address provided in the customs declaration. Alternatively, you can also accept a printout or a paper SAD, which, however, must be confirmed by the Customs Office.
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Export invoice - when do we apply the 0% rate?
We apply the 0% rate in the following cases:
- WDT,
- export of goods,
- international transport,
- supply of computer equipment for educational, charity and educational institutions for further transfer free of charge to educational institutions,
- delivery of ships to shipowners,
- delivery of parts for means of sea transport, sea fishing and sea rescue ships,
- delivery of air transport means and their spare parts,
- delivery of goods for direct ship supply,
- delivery of goods to free zones,
- services in the area of seaports handling means of sea transport or cargo,
- maritime rescue services, safety supervision of sea and inland navigation,
- rental services (and related services) of sea transport, sea fishing and sea rescue vessels,
- repair, reconstruction and maintenance services for ships in class PKWiU ex 30.11 and their components,
- import of means of sea transport, sea fishing and sea rescue vessels,
- import of air transport and spare parts.
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An invoice for exports from Poland should be issued no later than by the 15th day of the month following the month in which the delivery was made.
What does the abbreviation "np" mean and when to use it?
In a situation where taxes in Norway require Norwegian taxpayers to pay a fee for a given activity, then we enter "eg" on the invoice. It is an abbreviation for "not subject to" taxation. When filling in the importer's address data, pay attention to whether the counterparty acts as a private person or conducts business activity. In this regard, check the country in which the company is based. The remaining fields to be completed are the addresses of both parties containing the transaction, NIP numbers of the seller and the buyer, the date of invoice, the name of the service or goods, details of the service or the quantity and size of the goods, net sales value of the service or the unit price of the goods, the total amount due.
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If you are in doubt as to which type of invoice to fill out, please contact your company's sales representatives SkandPol based in Rumiawho will provide professional help and advice:
Kamila Czoska-Brechelke
tel. + 48 698 674 647
[email protected]
Patrician Brechelke
tel. + 48 784 550 444
[email protected]
