Many stores and businesses decide to start exporting their products outside the European Union. Such sales are an opportunity to obtain a preferential VAT rate of 0%. This gives the opportunity to achieve lower overall deductible costs in the annual settlement. For this to be possible, it is necessary to complete the appropriate documentation. One of its most important elements is the IE-599 message. What exactly does it mean and how can you obtain such a document?
Message IE-599 – what is it?
Message IE-599 – is a message confirming the departure of goods from the customs territory of the EU. It is the most important document and at the same time the basis through which it is possible to apply the VAT rate of 0% when exporting goods abroad outside the EU. This document is issued in electronic form and delivered in XML format to the e-mail of the person declaring the goods for the corresponding export procedure. This is the Customs Agency through which the consignment is placed under the export procedure at the customs office. The IE-599 message is then transmitted electronically (email) to the customer.
The IE-599 message is generated by the Automated Export System (AES) and applies only to the handling of the export of goods outside the EU.
How can the IE-599 message be obtained?
Obtaining the IE-599 message is done electronically. It is automatically generated by the AES system and sent to the Customs Agency that declared the goods for the export procedure on behalf of the client. The Customs Agency then forwards it electronically (e-mail) to the customer. Without obtaining the IE-599 message, it is impossible to apply the zero VAT rate.
Sometimes it may happen that for various reasons this message is not generated. The declarant (Customs Agency) notifies the customs office of export of this fact by submitting an application for confirmation of the removal of goods out of the customs territory of the EU. The application is accompanied by alternative documents that confirm the export and delivery of the consignment to the foreign consignee. The customs authority evaluates and inspects these documents and, if necessary, cooperates with the customs office of exit to confirm the details of the goods moved out.
How is the IE-599 message generated?
When the goods arrive at the customs office of exit, the customs office of export receives the IE-518 message on the results of the inspection carried out. If all the data and information contained in the documentation match, and no irregularities were detected during the actions performed, AES generates message IE-599. It constitutes confirmation of the removal of the goods from the EU.
When organizing exports and preparing goods for export outside the EU, it is necessary to carefully check the compliance of all documents, since any discrepancies may become a reason for the refusal of the tax authority to apply the preferential 0% VAT rate in the settlement, and the clarification of such matters is usually very time-consuming.
