WNT - definition and conditions


The intra-Community acquisition of goods is understood as the acquisition of the right to dispose of the goods which, as a result of the delivery, are dispatched or transported in the territory of a Member State other than the territory of the Member State of commencement of dispatch or transport by the person delivering the goods, the buyer of the goods, or on their behalf.


  1. goods are imported from the territory of another European Union country to the territory of Poland;
  2. the right to dispose of the goods is acquired as owner;
  3. the parties to the transaction have the appropriate status, i.e. the foreign supplier (seller) has the status of a value added tax (VAT) taxpayer, and the Polish buyer has the status of a VAT taxpayer;
  4. the purchased goods are intended for the business activity of the taxpayer (buyer).


The act treats the import of a new means of transport (NST) from another member state in a special way. In each of these cases, there is always an intra-Community acquisition of goods, regardless of the status of the supplier and buyer.