Continuing our series of “Practical advice from our experts,” we present to you the IE 599 Message – essential if you want to apply the zero VAT rate to exports.

The IE599 message is an electronic document confirming the removal of goods outside the European Union. It is generated and sent by email from the AES (Automated Export System) customs system to the declarant. In the case of export by sea, it is generated after the container has sailed from a Polish port.

Having an IE599 message entitles you to apply the zero VAT rate for export (according to Article 41 paragraph 6 of the Law of March 11, 2004 on tax on goods and services -Dz. U of 2004 No. 54 item 535).

What is the procedure for obtaining an IE599 message from the exporter’s perspective?

The Customs Agency sends a customs declaration on behalf of the exporter to the Customs Office, which accepts the declaration and releases the goods for export. Once the goods have sailed, an IE599 message is generated and then the Customs Agency sends it to the exporter/customer. The messages should be archived by the shipper for a stipulated period of 5 years (counting from the end of the year in which the customs declaration was made).

Nautiqus customers, using the Storm system, have this process more automated. Our customer receives the IE599 message directly from the system. In case it is lost – he can reacquire it directly from the Storm system.