- A recent tax ruling (0112-KDIL1-3.4012.673.2024.2.KK) clarifies the complexities of DDP (Delivered Duty Paid) Incoterms, emphasizing that the seller bears full responsibility for delivering goods, including customs duties and taxes.
- The legal status of the importer varies based on who submits the customs declaration: if submitted by the seller or their agent, the seller is liable for duties and taxes with no input VAT deduction for the buyer; if submitted by the buyer, they become liable and can deduct input VAT if the goods are for taxable activities.
- It is crucial to confirm who submits the customs declaration and ensure clear allocation of tax responsibilities in Incoterms agreements to avoid misunderstandings and optimize VAT recovery.
Source Piotr Chojnacki
Latest Posts in "Poland"
- Poland Moves to Decouple Cash Registers from Invoicing in Preparation for KSeF
- Poland Advances Broad Tax Deregulation Reform (May 2026): Amendments to Tax Ordinance, VAT and KAS Framework
- Poland Approves Major VAT Reform Package with New Warehousing Regime
- Chaos in Settlements: KSeF After Two Months, Says Prof. Modzelewski
- KSeF 2026: Can You Deduct VAT and Costs from an Invoice Scan?
