Until the regime for taxation of trade between EU Member States is replaced by definitive arrangements, based in principle on taxation of supplies of goods or services in the Member State of origin, the transitional VAT regime continues to apply. One of the elements of the current regime is the zero rating of intra-Community supplies of goods. In this article, the authors conclude that, in its efforts to control the application of the zero rate, the Polish legislator applies various conditions that are not compatible with EU law.