- Article 33a of the Polish VAT Act allows active VAT payers to account for import VAT in their VAT return instead of paying it at customs clearance, improving business cash flow.
- Few taxpayers use this mechanism due to lack of awareness and challenges in maintaining timely settlements with tax authorities and social security.
- To use the simplified procedure, taxpayers must meet formal conditions, including being an active VAT payer, holding customs authorisations, notifying authorities in advance, and proving no tax or social security arrears.
- Information on the absence of public liabilities must be updated every six months, and timely VAT returns must be filed.
- The procedure is feasible for most businesses, including micro and small enterprises, and offers benefits in tax settlement efficiency and import operations.
Source: ggi.com
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.
Latest Posts in "Poland"
- EU Court: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three
- Planned Maintenance for KSeF 1.0 API and MCU on December 8, 2025
- Difficulties Obtaining UPO for JPK_VAT Files with Declaration Due to e-Declaration Maintenance
- KSeF Mandatory E-Invoicing: 2026 Deadlines and Early Implementation for Sales Over PLN 200 Million
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates
