A natural person or legal entity registered as a taxpayer of a goods and service tax (VAT) in the dispatches or arrival Member State.

A natural person or legal entity registered as a taxpayer of a goods and service tax in the dispatches or arrival Member State that: - has entered into an agreement for the dispatch/arrival of goods (excluding a transport agreement), or - is involved in import/export or the storage of goods designated for dispatch/arrival, or - is the owner of goods being the subject of dispatch/arrival.

• Act of 19 March 2004, the Customs Law
  Place of publication: Dz. U. z 2015 r. poz. 858, z późn. zm.