No IE599 notification in export to the UK – how to save the 0% VAT rate? [2026]

Export of goods outside the European Union, including to Great Britain, qualifies for a 0% VAT rate. However, this requires documentation of the actual export of goods. The key document in this process is IE599 notification – electronic export confirmation generated by EU customs systems.

What to do if the IE599 message does not arrive? Does the absence of this document automatically mean loss of 0% rate entitlement and VAT payment obligation? This article explains how the export confirmation process works, why IE599 may not arrive, and what alternative evidence can be presented to the Tax Office.

Problem: Missing IE599 and tax risk

Why is IE599 so important?

According to Polish VAT regulations, the exporter has the right to apply a 0% rate on sales of goods exported outside the EU. However, the Tax Office requires documentation, that the goods have indeed left the territory of the Community.

“IE599” is the informal name for the export confirmation. Since AES/ECS2 PLUS went live in Poland on 31 October 2024, it is sent as message CC599C. It is generated automatically by the customs system when: 1. The export declaration (message CC515C) has been submitted to the Polish customs office. 2. The goods have physically left the EU territory (confirmed by customs at the external border). 3. The AES (Automated Export System) processes the information and sends the CC599C message (still commonly called IE599).

Practical issue: The IE599 message may not arrive for several reasons: - Delays in customs systems (especially at busy border crossings). - Errors in the MRN number or export declaration data. - Technical issues in the AES or PUESC systems. - Goods have been held at the border for inspection (Route 2).

Failure to submit IE599 on time may result in: - Refusal to recognise export by the Tax Office. - VAT charge 23% on sales value. - With interest for late tax payment. - Necessity to correct the VAT declaration and explanations with tax authorities.

Legal context: What do the regulations say?

Legal basis in Poland

Under Article 41(6) of the Polish VAT Act the 0% rate applies if the exporter has received a document confirming that the goods left the EU before the deadline for filing the VAT return for the period. If the document has not arrived by then, the supply is reported in the next period at 0%, provided the document is received before the return deadline for that period — otherwise the domestic rate applies (paragraph 7). A document received even later entitles the exporter to correct the tax in the period in which it is received (paragraph 9). Source: Polish VAT Act, Dz.U. 2025 item 775.

Where confirmation of export does not arrive, EU customs law provides an enquiry procedure: after 90 days from release of the goods the customs office of export may ask about their exit, and the declarant may provide alternative evidence. If the office considers it sufficient, it certifies the exit (Articles 334–335 of Implementing Regulation 2015/2447).

Alternative evidence in the customs procedure

Article 335(4) of Regulation 2015/2447 lists examples of evidence the declarant may give the customs office of export: a delivery note signed by the consignee outside the EU, proof of payment, the invoice, the delivery note, a document from the operator that took the goods out of the EU, and a document processed by the customs authority of a Member State or a third country.

In practice these help: - CMR Document with delivery confirmation to the recipient in the UK. - Goods receipt confirmation signed by the client. - Email correspondence with the carrier or customs agent confirming export. - Screenshots from the PUESC system showing declaration status. - Customs clearance confirmation in the UK (if the goods have been import cleared).

CJEU case law

In export cases the Court of Justice of the EU has held that the exemption cannot be made conditional on the goods being placed under the export procedure where it is established that they actually left the EU (C-275/18 Milan Vinš), and cannot be lost definitively merely because a fixed three-month or 90-day time limit for export was exceeded (C-563/12 BDV Hungary Trading). The burden of proving export stays with the exporter.

The often-cited judgments C-273/11 (Mecsek-Gabona) and C-146/05 (Collée) concern intra-Community supplies, not exports outside the EU — see our article on alternative proof of export.

What to do if the IE599 does not arrive?

Step 1: Check declaration status in the PUESC system

Log in to the system PUESC (Electronic Services Platform of the Customs and Tax Service) and check the status of your export declaration: - Go to the tab "My declarations". - Find the declaration by number MRN (Movement Reference Number). - Check if the status shows "Export confirmed" or "Awaiting confirmation".

If the status shows "Export confirmed", but the IE599 message did not reach your email address, contact the customs office that accepted the declaration.

Step 2: Contact a customs agent

If you have used a customs agency, request: - Copy of export declaration (message CC515C). - Submission confirmation in the AES system. - Information on status declarations in the customs system.

Important: easyclearance.pl automatically monitors the status of export declarations and notifies clients when the IE599 is generated. If you use our services, you will receive an alert as soon as the document is available in the system.

Step 3: Collect alternative proof of export

If the IE599 has not arrived before the return deadline for the period of supply, prepare an alternative evidence package:

1. CMR Document (consignment note) with: - Confirmation of receipt of goods by the customer in the UK. - Recipient's stamp and signature. - Delivery date.

2. Sales invoice with: - Delivery terms (Incoterms, e.g. FCA, DAP). - Customs declaration number (MRN). - Statement of origin (if applicable).

3. Correspondence with the client: - Email confirming receipt of goods. - Photos of goods after delivery (if available).

4. Confirmation of import clearance in the UK: - If your UK client has completed import clearance, ask the client or its customs agent for confirmation of the import declaration in CDS (MRN).

5. Bank statement: - Payment confirmation from the UK client (proof of actual commercial transaction).

Step 4: Submit the evidence to the customs office of export

Alternative evidence goes to the customs office of export — in AES in reply to enquiry CC582C (message CC583C) or in writing (PUESC AES/ECS2 PLUS user guide). Once exit is certified you receive CC599C, the document referred to in Article 41(6a) of the VAT Act. If the tax office questions the 0% rate, present that confirmation; for tax matters, work with a tax advisor.

How can easyclearance.pl assist?

Monitoring IE599 status

Our system automatically tracks the status of export declarations in the AES system and notifies clients about: - Generation of IE599 message. - Delays in the export confirmation. - Necessity to take action (e.g. contact with the customs office).

Important: Monitoring IE599 is the process of tracking status in customs systems. We do not guarantee a specific document generation time, as it depends on customs authorities and border procedures.

Support in gathering evidence

If IE599 did not arrive, our team will help you: - Obtain a copy of the export declaration from the PUESC system. - Contact the customs office to clarify the status. - Prepare an alternative evidence package for the Tax Office.

Coordination with partners in the UK

If your goods require import clearance in the UK, we coordinate the process with our network of partners in the United Kingdom. We can obtain for you: - Confirmation of import clearance in the UK. - A copy of the UK customs document. - Proof of physical receipt of goods by the client.

Distinction: easyclearance.pl directly handles export customs clearance from the UK. Import clearances in the EU (including Poland) are carried out by our network of local partners with the required customs authorisations.

Frequently Asked Questions (FAQ)

How much time do I have to obtain IE599?

The Polish VAT Act has no “70-day” deadline. You must receive the document confirming export before the deadline for filing the return for the period of supply (Article 41(6)). If you miss it, you report the supply in the next period at 0%, provided the document arrives before that period's return deadline (paragraph 7); later still, you can correct the tax in the period in which the document arrives (paragraph 9).

Can I apply 0% rate without IE599?

The Act links 0% to a document confirming export (Article 41(6) and (6a)). Give alternative evidence (CMR, receipt confirmation, proof of payment) to the customs office of export under Article 335 of Regulation 2015/2447 — its certification of exit is the basis for 0%. Applying 0% on a CMR alone is risky; discuss it with a tax advisor.

What to do if the Tax Office does not accept my evidence?

You can: 1. Appeal the decision under the Polish Tax Ordinance. 2. Apply for an individual ruling before the tax audit. 3. Use the assistance of a tax advisor or customs agency.

Does easyclearance.pl guarantee obtaining IE599?

No. IE599 is generated automatically by EU customs systems after export confirmation by the customs office at the external border. easyclearance.pl monitors the process and notifies clients of the status but cannot influence the document generation time by customs authorities.

Can I avoid IE599 issues in the future?

Yes. To minimise risk: - Ensure the data in the export declaration is correct (EORI number, weight, value). - Monitor declaration status in the PUESC system. - Use customs agency services, which automatically tracks the status of IE599. - Collect export evidence in real time (CMR, delivery confirmations).

Has IE599 been replaced by a new message?

Yes. Since AES/ECS2 PLUS went live in Poland on 31 October 2024, the export confirmation is delivered as message CC599C instead of the older IE599. Both confirm that the goods left the EU, and CC599C is the confirmation to keep for the 0% VAT rate. The name IE599 is still commonly used informally.

Is there a deadline for requesting alternative proof of export?

Article 335 of Regulation 2015/2447 does not set a separate filing deadline for the declarant. After 90 days from release of the goods for export the customs office of export may ask about their exit, and the declarant may also report the exit on its own initiative and ask for certification. For the 0% VAT rate, what matters is receiving the confirmation before the return deadlines in Article 41(6)–(7) of the VAT Act, or correcting later under paragraph 9.

What happens if no alternative proof is accepted either?

Without IE599/CC599C or accepted alternative documentation, the exporter cannot rely on the 0% VAT rate for that shipment and may need to account for VAT as if the goods had not left the EU, until proof of export is established.

Summary

Lack of IE599 message is a problem affecting many exporters, especially in trade with the UK. However does not automatically mean loss of the 0% VAT rate entitlement, if the exporter provides actual export evidence using alternative proofs.

Key principles: 1. Monitor declaration status in the PUESC system. 2. Collect export evidence on an ongoing basis (CMR, confirmations, correspondence). 3. Act proactively – do not wait for the return deadline for the period of supply. 4. Use the Article 335 procedure of Regulation 2015/2447 — certification of exit by the customs office is the strongest evidence.

Do you need help with IE599?

If you have not received the IE599 message or need support securing the 0% VAT rate, contact easyclearance.pl. Our system automatically monitors export declaration status and assists in preparing alternative export evidence.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle export and import clearances in the UK. Customs clearances within the EU (including Poland) are carried out in cooperation with our network of local partners with the required customs authorisations. 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 PUESC, European Commission, GOV.UK / HMRC.

Official sources

• PUESC (Polish Customs) — PUESC, 2026-03-04
• EU Taxation & Customs Union — European Commission, 2026-03-04
• GOV.UK: tax and duty on goods sent from abroad — GOV.UK / HMRC, 2026-03-04
• AES/ECS2 PLUS user guide (CC515C, CC599C messages) — PUESC