Announced facilities for import VAT settlements


A bill of the amendments in the scope of simplified import VAT settlement procedure has been recently announced by the Ministry of Enterprise and Technology. The act was officially published on 20 March 2019.

According to the Ministry establishing of the above-mentioned simplification will improve the competitiveness of the Polish economy especially regarding transshipment ports, and also it will increase the number of customs clearances made in Poland.

Having in mind the above, the new Article 33a par. 1 of the Polish VAT Act is proposed: taxpayer registered as an active VAT payer may settle the amount of tax due resulting from import of goods in VAT return submitted for the period in which such tax obligation arose.

Currently, simplified import settlement procedure requires following conditions :

  • using the simplified customs clearance, or

  • having the status of authorized entrepreneur.

Nevertheless, both of the above-mentioned conditions requires obtaining of an appropriate permits from the customs authorities.

According to the new act, in case of importing goods from the outside of EU, settlement of import VAT in the return will not require the above-mentioned formalities.

Taking above into account, the requirement of applying the simplified import  procedure will be limited to notify :

  • the local head of the customs office, and

  •  the local head of the tax office

before of the beginning of the period for which the importer will settle VAT.

To summarize, in order to take benefit from simplified import VAT procedure company should:

  • submit the proper VAT return, and

  • pay due VAT by the 25th day of the month following the import transactions.

The planned regulations are currently at the stage of assessment. Pursuant to the act simplifications in VAT import settlements will take effect from 1 June 2019.

In case of any questions or remarks, please feel free to contact our experts.

Ewa Guerri
Tax advisor Accreo


Keywords: Accreo

Author: Accreo Price: Content is free of charge