Pursuant to the judicial practice of administrative courts in order to be able to apply zero-rate of the tax on goods and services for export of goods outside of the territory of the European Union it is necessary to submit an original shipping document confirmed with an official stamp of the relevant customs office, which would confirm the transportation of goods from the territory of the Union. The taxpayer has to have such a document at the moment of submitting a VAT return (the ordinance of the Voivodship Administrative Court, I SA/Bk 224/10). At the same time the export control system (ECS) as binding in the European Union from July 1, 2007, allows for a quick exchange of information between the customs administration of the EU members and entrepreneurs thus allowing for a quicker receipt of the confirmation of the transportation of goods outside of the EU territory - statement IE599. When in possession of such a statement the Polish taxpayer may declare a zero VAT rate with regard to an export transaction.