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Article 33a of the VAT Act in Poland: Tax on Importation of Goods Subject to a Simplified VAT Settlement Procedure(Postponed import VAT statement in Poland)
Introduction
Article 33a of the Value Added Tax (VAT) Act regulates special rules for calculating and settling VAT on the import of goods that are subject to the simplified procedure. This procedure aims to facilitate the import of goods for entrepreneurs by minimizing formalities and accelerating the entire import process.
Scope of Application of Article 33a
Under Article 33a, paragraph 1 of the VAT Act in Poland, a taxpayer registered as an active VAT taxpayer may settle the amount of VAT due on the import of goods in the tax return submitted for the period in which the tax obligation for the import of these goods arose.
Simplified Procedure
The simplified procedure involves the taxpayer settling the VAT due on the import of goods directly in the tax return, instead of paying it at the border crossing. This aims to streamline the import process and relieve entrepreneurs from the need for immediate tax payment.
Conditions and Requirements
To benefit from the simplified procedure, entrepreneurs must meet certain conditions:
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No Outstanding Liabilities: There should be no outstanding liabilities in the payment of due social security contributions and individual taxes constituting state budget revenue, exceeding separately for each title, including separately for each tax, 3% of the amount of due contributions and tax liabilities in individual taxes; the share of arrears in the amount of contributions or tax is determined in relation to the amount of due payments for the settlement period to which the arrears relate in Poland
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Confirmation of Registration: Confirmation of registration as an active VAT taxpayer in Poland.
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Customs Declarations: Submission of customs declarations through a direct or indirect representative within the meaning of customs regulations.
Furthermore, the taxpayer must present the head of the customs and tax office with certificates or Statement issued no earlier than 6 months before the import.
Required Documents for Applying Article 33a of the VAT Act in Poland
The required documents can be submitted in two ways:
Method 1: Obtaining Certificates from the Polish Tax Administration:
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Certificates confirming no outstanding liabilities in the payment of due social security contributions in Poland.
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Certificates confirming no outstanding liabilities in the payment of individual taxes constituting state budget revenue, exceeding separately for each title, including separately for each tax, 3% of the amount of due contributions and tax liabilities in individual taxes; the share of arrears in the amount of contributions or tax is determined in relation to the amount of due payments for the settlement period to which the arrears relate in Poland.
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Confirmation of registration as an active VAT taxpayer in Poland.
Method 2: Self-Creating Statement:
A faster method is to consider the requirement for the taxpayer to present the documents referred to in paragraph 2, item 1 of the VAT Act, also fulfilled in the case of the taxpayer submitting Statement of no outstanding liabilities in the payment of due social security contributions and in the payment of individual taxes constituting state budget revenue.
Statement mentioned in paragraph 2a are submitted under penalty of criminal liability for making false statements. The declarant is required to include the following clause: "I am aware of the criminal liability for making a false statement." This clause replaces the authority's instruction on criminal liability for making false statements.
A statement is valid for only 6 months from the date of signing.
Office for Submitting Certificates or Statement
The head of the customs and tax office referred to in paragraph 2, item 1 of the VAT Act, is the head of the customs and tax office competent for the taxpayer's registered office or place of residence, and in the case of taxpayers without a registered office or place of residence in the country – the Head of the Lower Silesian Customs and Tax Office in Wrocław(Naczelnik Dolnośląskiego Urzędu Celno-Skarbowego we Wrocławiu).
Summary
Article 33a of the VAT Act and the associated simplified procedure provide significant facilitation for entrepreneurs importing goods. By enabling the settlement of VAT directly in the tax return, entrepreneurs can benefit from numerous advantages, such as improved financial liquidity, reduced formalities, and accelerated customs processes. However, it is essential for entrepreneurs to thoroughly understand the requirements and conditions for using this procedure to fully reap its benefits.
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