Changes in simplifications when accounting for VAT on the import of goods

As of 1st July, 2020 Poland, adopts simplification to postponed accounting relating to settlement of import VAT. So far to settle import VAT via VAT return, without physical payment of the output VAT to the authorities, it was necessary to hold AEO Certificate or clear the goods based on the customs simplifications foreseen in the Art. 166 or the Art. 183 of the European Union Customs Code.


On the basis of art. 33a of the VAT Act, importers, after meeting certain conditions, have the right to settle VAT on the import of goods directly in the tax declaration.

Admittedly, the amendment to art. 33a of the VAT Act was adopted in 2019, the fundamental changes came into force from July 1, 2020. They mainly concern the possibility of settling VAT on import of goods in a tax declaration for all entrepreneurs registered as active VAT taxpayers (it is no longer necessary to clear customs under the simplified procedure). However, an additional condition for making customs declarations through a representative is introducedcustoms (direct or indirect) – for entrepreneurs not applying simplifications from art. 166 or art. 182 UCC and not having AEO status. At the same time, the obligation to inform the head of UCS and the head of tax office about the start and end of settling VAT on import in the tax declaration was lifted.
Planned changes

Further significant changes are planned for October 2020, namely the abolition of the obligation to provide the head of UCS with confirmation of VAT settlement for the import of goods in the tax declaration every 4 months. It is worth following the further fate of this provision, because it has significant practical significance.

The obligation to submit certificates / declarations of absence of arrears and confirmation of registration as an active VAT taxpayer does not change. The new regulations assume, however, that the documents indicated should be presented to the head of the customs and tax office competent for the seat / place of residence of the importer (Head of the Lower Silesian Customs and Tax Office in Wrocław in the case of taxpayers who have no seat or place of residence on the territory of Poland).

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