Poland introduced changes to the way it operates postponed accounting for import VAT. This came into force as of 1 July 2020. The simplified procedure allows for importers to account for the import VAT on their VAT return under a reverse charge. This is as opposed to paying VAT at the time of entry into the EU, giving the business a cash flow advantage.
The Polish Government have also implemented into Polish VAT law simplifications to the cross-border supply of goods within the EU, also known as the “Quick Fixes.” The measures had an effective date of 1 July 2020.