In order to take advantage of the postponed accounting of import VAT in Poland, it was previously necessary to hold an AEO certificate or to clear the goods under customs simplification (art. 166 or 183 of the Union Customs Code).
As of July 01st, 2020, these conditions have been abolished and all businesses registered for VAT in Poland may now benefit of the postponed accounting of import VAT. However, there are still conditions to be fulfilled (e.g. confirmation of the settlement of import VAT to be communicated within 4 months after the importation but this will be abolished as of October 01st 2020).
Source: vatdesk.eu
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