Change in the VAT regulations related to the simplification in the import of goods

According to the current provisions of the Polish VAT Act, the preferential VAT settlement directly within the VAT returns is available only for some entities – the entrepreneurs which meet the conditions of the simplified procedure and for the authorized traders so-called AEO. On average, several thousand importers use this option on a monthly basis, mainly large domestic and foreign companies, which can meet the conditions for admission to the simplified procedure or to obtain the status of an authorized AEO company. 

In order to increase the competitiveness of the Polish ports against ports from the EU Member States, the Polish government took a decision to apply from 1 July 2020 the new regulations in the field of import of goods. Please see below the general changes consist of: 

  • introducing as a general rule the possibility of settling VAT from the import of goods directly within the VAT return for the registered as an active VAT taxpayers 


 The need to make customs declarations by a direct or indirect representative in the meaning of customs regulations. 

Attention! This condition shall not apply to entities authorized to use the simplifications referred to in art. 166 and in art. 182 of the EU Customs Code and to entities having the status of an authorized AEO company. 

  • tax settlement directly in the VAT return will be able to cover all imports of goods, both covered by customs simplifications and covered by customs declarations on general rules; 
  • introducing simplification regarding the submission of the official certificates or declarations to the one tax office, not too many as is the case today; 
  • resign from the obligation to inform tax authorities about commencing or resignation from the simplified procedure in the import of goods through the VAT settlement directly within the VAT return before the beginning of the settlement period from which the taxpayer wants to apply such a settlement or resign from it; 
  • the provisions maintain joint and several liabilities of direct or indirect representatives if they act for taxpayers who do not have the status of AEO or who do not have the authorization for simplified procedures referred to in art. 166 and art. 182 of the EU Customs Code; 
  • taxpayers settling the output tax from the import of goods directly in the VAT return will not be allowed to submit quarterly VAT returns. It will be possible to submit quarterly VAT returns no earlier than 12 months after the last month of the quarter in which the taxpayer imported goods settled directly in the VAT return; 

NOTE – the current obligation to submit the official certificates or declarations about the lack of arrears in taxes, social security, and confirmation of registration as an active VAT taxpayer every 6 months period is kept.

If you have any questions, please contact our experts.

Anna Szafraniec
CEE VAT Compliance Manager

Łukasz Woźniak
Senior Tax Consultant

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