- From 1 January 2027, a new EU VAT simplification for cross-border goods trade will apply through “VAT warehouses” (składy VAT).
- The regime is intended to ease international goods movement by allowing goods to be stored under a special VAT suspension arrangement without immediate VAT taxation upon entry.
- VAT should generally arise only when goods are released from the warehouse or otherwise enter domestic circulation, not at the moment of import/transfer into storage.
- The measure is designed to reduce compliance burdens and facilitate deferred settlement of VAT in cross-border supply chains.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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