According to the current provisions of the Polish VAT Act, the preferential VAT settlement directly within the VAT returns (an effective reverse charge) 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 other 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:
Condition: 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.
NOTE - the current obligation to submit of 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 want to find out more, please contact one of our ASB tax experts:
Łukasz Woźniak, Senior Tax Consultant, email@example.com
Anna Szafraniec, CEE VAT Compliance Manager, firstname.lastname@example.org
Disclaimer: The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.