Polish tax authority tightens WDT 0% VAT rules, requires prior VAT-UE registration

Polish tax authorities now interpret that applying the 0% VAT rate for intra-community supplies (WDT) requires VAT-UE registration before the VAT return deadline; otherwise, the domestic rate applies. This reverses prior practice and increases compliance risk for exporters. The change affects cross-border trade within the EU and may prompt companies to register earlier.