WDT and WNT VAT 2026
— How to Settle EU Transactions Correctly

What is WDT (Intra-EU Delivery)?

WDT (Wewnątrzunijne dostawy towarów — Intra-EU deliveries of goods) is the supply of goods to a customer in another EU country. The key characteristic is that WDT transactions are charged at 0% VAT, provided specific conditions are met.

Conditions for 0% VAT on WDT

To apply 0% VAT, all these conditions must be satisfied:

• Buyer is in another EU country — The customer must be located in a different EU member state
• Buyer is VAT-registered — The buyer must have a valid VAT number in their country
• Goods physically leave Poland — The goods must be transported to the other EU country
• Invoice shows correct VAT designation — Your invoice must clearly show 0% VAT with the reason (intra-EU delivery)
• Buyer's VAT number on invoice — The invoice must include the buyer's full VAT number
• Proof of delivery — You must have documentation proving the goods were delivered outside Poland

Example: You sell a machine to a VAT-registered company in Germany for 100,000 PLN. You issue an invoice with 0% VAT because it is a WDT transaction. The German buyer will handle VAT in their country under their rules.

Documentation for WDT Transactions

Proper documentation is crucial to support your 0% VAT claim:

Required Invoice Information

• Your company name, address, and VAT number
• Buyer's full company name, address, and complete VAT number
• Invoice number and issue date
• Good's description and quantity
• Net amount, VAT designation (0%), and gross amount
• Clause: "Intra-EU delivery — reverse charge applies" or similar designation
• Delivery address (outside Poland)

Supporting Documentation

• Delivery proof — Transport documents, shipping receipts, customs declarations
• VAT number verification — VIES (VAT Information Exchange System) confirmation that the buyer's VAT number is valid
• Customs documentation — If applicable, CMR bills, customs forms
• Payment records — Proof that payment was received

What is WNT (Intra-EU Acquisition)?

WNT (Wewnątrzunijne nabycia towarów — Intra-EU acquisitions of goods) is the purchase of goods from a supplier in another EU country. WNT transactions involve reverse charge VAT mechanism, meaning the buyer calculates VAT in their own country.

How WNT Reverse Charge Works

When you purchase goods from an EU supplier under WNT rules:

• Supplier does not charge VAT — The EU supplier's invoice shows 0% VAT
• You calculate VAT — You self-assess VAT at the 23% Polish rate (or applicable rate)
• You report both output and input VAT — In the same tax period, you report the VAT as both owed and deductible
• Net VAT impact = zero — The two amounts cancel out, typically resulting in zero net VAT

Example: You purchase equipment from a German supplier for 100,000 PLN net (0% VAT on the invoice). You calculate 23% VAT = 23,000 PLN. You report 23,000 PLN as output VAT (owed) and simultaneously as input VAT (deducted), resulting in zero net VAT impact.

WNT Documentation and Verification

For WNT acquisitions, maintain these documents:

• Supplier's invoice — Showing your VAT number, 0% VAT designation, and their EU VAT number
• VIES verification — Confirmation that the supplier's VAT number is valid and registered
• Your reverse charge calculation — Document showing the VAT you calculated on the acquisition
• Delivery proof — Transport documents confirming the goods arrived in Poland
• Customs documentation — If the goods passed through customs

VIES Registration and Verification

The VIES (VAT Information Exchange System) is the EU database for verifying VAT numbers. For both WDT and WNT transactions, it is essential to verify your trading partner's VAT number:

For WDT (selling):

• Before issuing a 0% VAT invoice, verify the buyer's VAT number in VIES
• A valid VIES confirmation shows the buyer is truly VAT-registered
• Without VIES confirmation, you cannot claim 0% VAT and must charge standard VAT
• Keep VIES confirmation documents for your records

For WNT (buying):

• Verify your supplier's VAT number in VIES before making the purchase
• A valid VIES entry confirms they are a legitimate, registered trader
• This protects you from missing trader fraud and VAT evasion schemes

You can access VIES at: ec.europa.eu/taxation_customs/vies

Reporting WDT and WNT in JPK_VAT

WDT and WNT transactions are reported in separate sections of your JPK_VAT declaration:

WDT Reporting

• List all intra-EU deliveries in the WDT section
• Show the full amount (0% VAT)
• Include the buyer's VAT number and country
• These transactions do not increase your VAT liability

WNT Reporting

• List all intra-EU acquisitions in the WNT section
• Show the net amount (before reverse charge VAT)
• The reverse charge VAT is reported as both output and input VAT
• Net VAT impact is typically zero for each transaction

Common WDT/WNT Mistakes

1. Charging standard VAT instead of 0% — If the buyer is VAT-registered in another EU country and VIES confirms it, you must use 0% VAT. Charging 23% is an error that must be corrected.

2. Not verifying VAT numbers in VIES — Always verify! Without VIES confirmation, you cannot apply 0% VAT. Keep verification documents as proof.

3. Missing delivery proof — Without proof that goods physically left Poland, you cannot claim WDT 0% VAT. Keep transport documents.

4. Incomplete VAT number on invoice — The invoice must show the buyer's complete VAT number. Partial numbers or incorrect numbers invalidate the 0% VAT claim.

5. Not reporting WDT/WNT separately in JPK_VAT — These transactions have special reporting requirements. Mixing them with standard domestic transactions creates compliance risks.

6. Missing documentation for reverse charge calculations — Document your WNT reverse charge calculations clearly. Without documentation, tax authorities will challenge the deduction.

Summary

Key takeaways for WDT and WNT transactions:

• WDT = selling to VAT-registered EU buyers at 0% VAT
• WNT = buying from EU suppliers with reverse charge VAT (23%)
• Always verify trading partner VAT numbers in VIES first
• Maintain complete documentation: invoices, delivery proofs, VIES confirmations
• For WDT, prove the goods physically left Poland
• For WNT, calculate and report reverse charge VAT correctly
• Report WDT and WNT separately in JPK_VAT declarations
• Zero VIES verification = standard VAT must be charged (cannot use 0%)
• Consult an accountant for complex cross-border transactions

Proper WDT and WNT handling requires attention to detail and complete documentation. When in doubt about your classification or obligations, consult with your tax advisor to ensure compliance and avoid costly corrections.