Poland Gazettes Regulation Providing VAT Exemptions for Specified Imports by Armed Forces

The Polish Official Gazette Jan. 20 published Regulation No. 60, amending the VAT regulations to exempt specified imports by the armed forces of countries participating in the Partnership for Peace, including NATO members. The regulation includes measures exempting imports of: 1) fuels, oils, and lubricants, if intended exclusively for use in official vehicles, aircraft, or vessels of the armed forces or their civilian personnel while in Polish territory; and 2) goods other than fuels, oils, or lubricants, if intended exclusively for personal use by the armed forces or their civilian personnel while in Polish territory for joint defense operations. The ...