Alternative evidence of export outside the EU – 2026 case law review

IE599 message is a standard proof confirming export of goods outside the EU, entitling to 0% VAT rate. However, in practice IE599 does not always arrive on time – due to system delays, technical errors or border issues.

Does the absence of IE599 automatically result in the loss of the 0% rate entitlement? No. The case law of the Court of Justice of the European Union (CJEU) and interpretations by Polish tax authorities clearly confirm that the exporter may present alternative proof of export, if IE599 is not available.

This article provides an overview of key CJEU rulings, interpretations by the National Tax Information (KIS), and practical guidance on what evidence is accepted by the Tax Office.

Issue: Formalism vs actual export

Why are alternative proofs important?

Polish VAT regulations require documentation of export within 70 days from the date of export. The standard proof is the IE599 message, but what if: - AES system did not generate IE599 due to technical failure? - Goods were held at the border for inspection and IE599 arrived late? - Customs office at the border did not confirm export in the system?

In such situations the exporter cannot be penalised for system or procedural issues beyond their control. The CJEU case law has repeatedly confirmed the principle that The right to the 0% rate cannot be solely dependent on a formal document, if the actual export of goods is documented by other means.

Key CJEU rulings

1. ECJ ruling C-273/11 (Mecsek-Gabona)

Facts: A Hungarian company exported grain to Switzerland. The customs office did not issue the SAD (Single Administrative Document) confirming export, although the goods actually left the EU territory. CJEU ruling: The Court ruled that The absence of a formal customs document cannot result in the loss of the right to VAT exemption, if the taxpayer provides other reliable export evidence. Key excerpt:

"The right to VAT exemption cannot be conditional on meeting formal requirements if the taxpayer demonstrates that the substantive conditions for exemption have been met."

Practical significance: The exporter may provide alternative evidence (CMR, receipt confirmation, correspondence) instead of IE599.

2. Judgment C-563/12 (BDV Hungary)

Facts: A Hungarian company exported goods to Serbia. Customs documents contained formal errors, but the actual export was documented by other means. CJEU ruling: The Tribunal confirmed that Tax authorities must consider the entirety of the evidence. presented by the taxpayer, not just a formal customs document. Key excerpt:

"Tax authorities cannot refuse VAT exemption solely due to lack of a formal document if the taxpayer provides other evidence confirming actual export."

Practical significance: The Tax Office must consider all presented evidence (CMR, invoices, correspondence, photos) as a whole.

3. Judgment C-146/05 (Collée)

Facts: A German company exported cars to third countries. Customs documents were incomplete, but the company provided other proof of export. CJEU ruling: The Court ruled that The right to VAT exemption cannot be conditional on meeting formal requirements., if the taxpayer acted in good faith and provided credible evidence. Practical significance: The taxpayer's good faith and actual export of goods are more important than formal documentary requirements.

Interpretations of the National Tax Information (KIS)

Interpretation dated 15 March 2024 (ref. 0114-KDIP1-2.4012.89.2024.1.MC)

Facts: The Polish exporter did not receive IE599 within 70 days due to delays in the AES system. They provided alternative evidence: CMR with receipt confirmation, invoice, email correspondence with the client. KIS position: The KIS Director confirmed that lack of IE599 does not automatically mean loss of 0% rate entitlement, if the exporter provides other reliable proof of export. Accepted evidence: - CMR document with confirmation of receipt by the client in the UK. - Sales invoice with customs declaration number (MRN). - Email correspondence confirming delivery. - Bank statement confirming payment by the client.

Interpretation dated 22 November 2023 (ref. 0111-KDIB3-1.4012.678.2023.2.AK)

Facts: A Polish exporter ships goods to the United Kingdom. IE599 does not arrive due to technical issues in the UK customs system. KIS position: The KIS confirmed that the exporter may apply the 0% rate if they present: - Confirmation of customs clearance in the UK (C88 document or Entry Summary). - CMR document confirming delivery. - Statement from the UK client confirming receipt of goods.

What alternative evidence is accepted?

1. CMR document (International Consignment Note)

Requirements: - Confirmation of goods receipt by the client (stamp, signature). - Delivery date. - Delivery address in the third country (UK). Why is the CMR a strong piece of evidence? CMR is an international transport document confirming physical movement of goods. Receipt confirmation by the UK client proves the goods have left the EU territory.

2. Confirmation of customs clearance in the destination country (UK)

Requirements: - Copy of the UK customs document (C88, Entry Summary). - MRN number of the import declaration in the UK. - Confirmation of customs duty and VAT payment in the UK (if applicable). Why is this strong evidence? If the goods have been import cleared in the UK, it means they have physically arrived in the UK and left the EU territory.

3. Correspondence with the client

Requirements: - Email confirming receipt of goods. - Photos of goods after delivery (if available). - Complaints or quality confirmations (proof that the goods were used in the UK). Why is this helpful evidence? Correspondence confirms that the transaction was genuine and the goods reached the customer.

4. Bank statement

Requirements: - Payment confirmation from the UK client. - Amount matches the sales invoice. - Payment date after the export date. Why is this helpful evidence? Payment by the client confirms that the transaction was genuine.

5. Screenshots from the PUESC system

Requirements: - Export declaration status ("Export confirmed"). - MRN number. - Date of export confirmation. Why is this helpful evidence? If the PUESC system shows the status "Export confirmed" but the IE599 has not arrived by email, a screenshot confirms that the export was registered in the customs system.

How to prepare a package of alternative evidence?

Step 1: Gather all available documents

- CMR document with receipt confirmation. - Sales invoice. - Correspondence with the client (email, SMS). - Bank statement. - Screenshots from PUESC. - UK customs clearance confirmation (if available).

Step 2: Prepare a letter to the Tax Office

Structure of the letter: 1. Description of the situation – Why IE599 did not arrive (system delays, technical issues). 2. Reference to case law – Cite CJEU rulings (C-273/11, C-563/12) and KIS interpretations. 3. Presenting evidence – Attach all collected documents. 4. Application – Request export recognition and confirmation of the right to the 0% rate.

Step 3: Submit the letter before the 70-day deadline

If you know the IE599 will not arrive on time, do not wait until the last moment. Submit an explanatory letter with alternative evidence within 70 days from the date of export.

Frequently Asked Questions (FAQ)

Does the Tax Office have to accept alternative evidence?

Yes, if the evidence is reliable and confirms the actual export. CJEU case law obliges tax authorities to consider the entirety of the evidence.

What to do if the Tax Office rejects alternative evidence?

You can: 1. Submit an appeal to the Director of the National Tax Information. 2. Refer to ECJ rulings (C-273/11, C-563/12). 3. Use the assistance of a tax advisor or customs agency.

Can I apply the 0% rate without IE599 immediately?

Yes, if you have alternative export evidence. However, we recommend consulting a tax advisor before submitting the VAT return.

Do alternative proofs also work when exporting to other countries (not only the UK)?

Yes. CJEU case law applies to exports to all third countries (UK, Switzerland, USA, etc.).

How long must I keep alternative evidence?

Minimum 5 years from the end of the year in which you filed the VAT return.

How can easyclearance.pl assist?

Collecting alternative evidence

If IE599 has not arrived, our team can assist with: - Obtaining a copy of the export declaration from the PUESC system. - Contacting the customs office to clarify status. - Preparing a package of alternative evidence.

Coordination with the client in the UK

If you need confirmation of import clearance in the UK, we can: - Contact your client in the UK. - Obtain a copy of the UK customs document (C88). - Confirm receipt of goods.

Support in communication with the Tax Office

Our team can assist with: - Preparing a letter to the Tax Office. - Referring to relevant CJEU case law and KIS interpretations. - Representation in case of tax audit.

Distinction: easyclearance.pl is a customs agency based in the UK. We directly handle clearances in Great Britain. If your shipment requires customs clearance in Poland or another EU country, we coordinate the process through our network of licensed local partners.

Summary

Lack of IE599 does not automatically mean loss of the 0% VAT rate entitlement. Key principles:

1. CJEU case law confirms the right to alternative export evidence. 2. KIS Interpretations accept CMR, receipt confirmations, correspondence as evidence. 3. Act proactively – Collect evidence continuously, do not wait until the end of the 70-day period. 4. Refer to case law – cite CJEU rulings in communication with the Tax Office.

Need help with alternative proof of export?

If you did not receive IE599 and need support preparing alternative export proofs, contact easyclearance.pl. We will assist in gathering documentation and communicating with the Tax Office.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle clearances in the UK. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners. Contact us →

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04