Article 33a of the VAT Act: VAT settlement
Import of goods under Article 33a and the VAT return
Settling import VAT under the simplified VAT procedure pursuant to Article 33a of the VAT Act is a solution that allows importers to defer payment of VAT on imported goods. The VAT can be settled directly in the VAT return as output VAT, which enables its value to be shown accurately. Instead of paying VAT immediately at the time the goods cross the border, the tax can be accounted for in the VAT return. This is beneficial for businesses because it improves cash flow by eliminating the need to freeze funds for import VAT upfront. In the event of errors or arrears, taxpayers may correct the VAT return within the applicable deadline.
Simplified import VAT procedure – when can it be used?
The simplified VAT procedure under Article 33a of the VAT Act is available to businesses that are VAT-registered in Poland and settle VAT on a monthly basis. It is available only to taxpayers registered as active VAT payers. It is also important that the company has no tax arrears and is up to date with its tax obligations. Using the simplified VAT procedure requires submitting a certificate confirming no arrears to the competent customs and fiscal office.
Who can use the simplified procedure? Taxpayers must also provide confirmation that they are registered as an active VAT payer.
Who can use the simplified procedure (Article 33a)?
The simplified procedure is available to taxpayers who meet specific conditions. It can be used by active VAT payers who have no arrears in social security contributions or in taxes due to the state budget. In addition, customs declarations must be submitted via a direct or indirect customs representative within the meaning of customs regulations.
Tax point under the simplified procedure
Under the simplified procedure, the tax point arises when the customs debt is incurred. Import VAT payable is reported in the JPK_V7 file for the month in which the customs debt arose. Taxpayers may settle the VAT payable on imported goods in the VAT return for the period in which the tax point for the import of those goods arose.
Import of goods: standard procedure vs. VAT return settlement
Any company importing goods into Poland is required to settle VAT. Normally, this VAT must be paid at the time the goods are introduced into Poland. Under Article 33a of the VAT Act, businesses can defer payment and settle VAT in a VAT return filed at a later date. This is particularly important for companies importing large volumes of goods, where immediate VAT payment could be a significant financial burden.
Under Article 33a of the Polish VAT Act, the importer may use the simplified procedure and settle VAT together with the VAT return for the month in which the import took place.
Conditions for using Article 33a:
To use this preferential settlement method, the business must meet specific requirements.
The importer must provide the Head of the competent customs and fiscal office with documents issued no earlier than 6 months before the import takes place:
- a certificate confirming no arrears in ZUS (social security) contributions and in taxes constituting state budget revenue (arrears up to 3% of the amount due in social security contributions and 3% of tax liabilities in individual taxes are permissible);
- confirmation of registration as an active VAT payer;
Customs declarations may be submitted only by a customs representative.
The requirement to provide the documents referred to above is also deemed met if the taxpayer submits, under the penalty of criminal liability for making false statements, a declaration with the same content. The document requirement does not apply if the Head of the customs and fiscal office already holds up-to-date documents previously submitted by the business. To continue using the simplified procedure, taxpayers must update the above declarations every six months.
Place of taxation for the import of goods
The place of taxation for the import of goods is the EU Member State where the goods are located at the time they are introduced into the EU. If, from the moment of their introduction into the European Union, the goods are placed under one of the following procedures, the place of import is the Member State in which the goods cease to be covered by those procedures.
Filing VAT returns with PEKO Customs Agency
Using PEKO Customs Agency’s services for import VAT settlement under Article 33a means professionalism and reliability. We also support clients with VAT return corrections in the event of errors or arrears. Our expert team has many years of experience supporting companies importing goods into Poland. Our services are available to taxpayers registered as active VAT payers.
We provide end-to-end support in preparing the necessary documentation for filing VAT returns in line with Article 33a of the VAT Act. With us, the VAT settlement process becomes simpler and less time-consuming, allowing you to focus on growing your business. With our experts, import VAT settlement becomes straightforward.