As from 1 July 2020, changes in VAT settlements on import have entered into force in Poland. They are aimed at improving the competitiveness of Polish ports. Taxpayers will be able to settle the tax on the import of goods directly in the VAT return.

Pursuant to the amendment to the regulations, it will be possible to settle the amount of VAT due on the import of goods in the VAT report, regardless of whether the goods have been subject to simplifications from the EU Customs Code. Settlement of the VAT directly in the VAT return will cover the whole import of goods, i.e. both covered by customs simplifications and covered by customs declarations under general rules.

The simplification will apply to taxpayers :
– registered as active VAT payers,
– making customs declarations by a direct or indirect representative within the meaning of customs regulations. This condition will not be applicable to taxpayers authorized to use the simplifications referred to in Art. 166 and 182 of the Union Customs Code and entities with the status of authorized economic operators – AEO.

According to the new Art. 33a 2.1, the simplification will be used by all taxpayers registered as VAT taxpayers who submit to the head of the customs and tax office, issued not earlier than 6 months before the import:

a. certificate confirming the lack of arrears in payments of tax and social security
b. confirmation of registration of the taxpayer as an active VAT payer.

The payment date of import VAT will also be changed. Before July 2020, the deadline was 10 days from customs clearance or from the date of issuing a customs decision, now general rules will apply i.e. by the 25th day of the following month together with a VAT return.

The introduced provisions assume that taxpayers settling the VAT due on the import of goods directly in the VAT reports will have to file monthly returns.

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