Changes in VAT Export rules from 1.01.2021
In previous regulations taxpayers had a right to use rate 0% for export if goods left EU in period of 2 months from payment. From January this term was extended to 6 months
Moreover, 6-months period can be extended on condition that delivered goods are very specific. These special conditions can be based on technological process, the special type of product, conditions on market. However, the burden of proof, that this delivery is special, is on taxpayer. MoF in Explanations indicates, that external factors or rules or late in delivery usually are not conditions giving an opportunity to extend 6-months perios.
Mentioned amendments to VAT Act facilitate the rules.