Abstract

In the article, the authors present basic rules on functioning of consignment warehouses, and analyze rules of Polish law on VAT within the scope of the law’s regulation of eponymous issues. In the present study, the authors delineate and discuss practical problems ­connected with consignment warehouses resulting from restrictive employing VAT rules by tax organs. The article also presents postulate of changes in common VAT system which, in opinion of the authors, will allow to avoid discrepancies in employing rules regarding simplifications connected with the institution of consignment warehouses.