VAT
WDT: what is it?
Intra-Community supply of goods
WDT is the sale of goods to a business in another EU country. When the conditions are met, the 0% VAT rate applies and the transaction is reported in VAT-UE.
Key answers
- What it is
- A supply of goods from Poland to another EU member state, to a VAT payer or a legal person registered there. The goods physically leave Poland.
- Who it affects
- Polish companies selling goods to EU counterparties. Both parties must have valid EU VAT numbers.
- When
- The 0% rate requires, among other things, documents proving the goods reached another EU country and a correctly filed VAT-UE. You must hold the documents by the JPK_V7 filing deadline for the month after the month of supply, otherwise the supply is taxed at the domestic rate. The tax point arises when the invoice is issued, no later than the 15th of the month after the supply.
- Where
- In JPK_V7 (sales records), in VAT-UE, and on the invoice with the buyer's EU VAT number. You can check a counterparty's number in VIES.
How it works in Zaksio
Zaksio checks the counterparty in VIES, recognises the WDT scenario and adds the transaction to VAT-UE.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: VAT
