Import VAT in Poland is generally accounted for through the VAT return (the simplified procedure under art. 33a of the VAT Act) instead of being paid in cash at clearance, provided the importer meets the conditions on active VAT payer status and files declarations on time. The changes mainly concern the conditions for using this procedure and how import VAT is reported in JPK_VAT, and customs declarations in Poland are now submitted electronically via PUESC. Below we set out the current state of the requirements.
Contents
At a glance — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and inspection work
- ✓ How to stay compliant and keep your records in order
How to prepare the process and documents
Division of responsibilities between the parties
Minimum data set for the declaration
The minimum data set needed for the declaration includes: the importer's EORI number, the CN/HS tariff code, the customs value of the goods, the country of origin, transport details, and commercial documents confirming the transaction. Having this data complete shortens clearance time, reduces the need for corrections after the declaration is submitted, and lowers the risk of costs arising from cargo being held up or tax obligations being incorrectly assigned.
Easy Clearance specialises in importing and exporting to the UK.
How the declaration and inspection work
In the area of customs declarations and tax inspections, it's essential to keep the data consistent between the commercial documents and the electronic messages sent to official systems. Any discrepancy can result in clearance being held up and formal corrections having to be filed.
Operational stages from pre-notification to release
Most common risk points and how to reduce them
How to stay compliant and keep your records in order
Staying compliant on import VAT requires a systematic review of internal procedures and ongoing tracking of changes to guidance from the customs and tax authorities. Every regulatory update should be reflected in the company's operational processes without delay.
Archiving, corrections and evidence of due diligence
Proper archiving of customs documentation means keeping, for at least 5 years: import declarations, commercial invoices, transport documents, and correspondence with the tax authorities. Evidence of due diligence — records of tariff classification, logs of corrections, and confirmation of declarations submitted — is essential during a customs or tax inspection.
Working with a customs agency and internal audit
Working with an experienced customs agency ensures ongoing monitoring of regulatory changes and keeps procedures aligned with current administrative requirements. Regular internal audits of import processes allow discrepancies to be caught early and significantly reduce the risk of penalties arising from errors in import VAT accounting.
Summary
In summary: when it comes to changes to import VAT in Poland, the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections needed and makes it easier to defend your figures during an inspection. If any requirement is unclear, check the current notices from the customs and tax authorities before submitting the declaration.
Legal basis and sources
If regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What are the main changes to import VAT in Poland introduced by the 2020/2021 amendment?
The main changes extend the postponed import VAT mechanism, which lets importers account for the tax on their JPK_V7 return instead of at the point of customs clearance. Using this option requires holding active VAT payer status in Poland and obtaining the relevant authorisation from the appropriate customs and tax office.
Who can use postponed import VAT accounting, and what conditions must be met?
Postponed import VAT accounting is available to active VAT payers registered in Poland who have applied for, and obtained, authorisation from the relevant customs and tax authority. Businesses holding AEO (Authorised Economic Operator) status benefit from a simplified procedure for obtaining this authorisation.
What documents are required to account for import VAT correctly?
Accounting for import VAT correctly requires: a commercial invoice, the customs declaration (SAD) or an IE599 message, transport documents (CMR, bill of lading), proof of payment of customs duty, and — for simplified procedures — the relevant administrative authorisations. All documents must be consistent in terms of the customs value and the tariff classification of the goods.
What are the consequences of errors in import VAT accounting?
Errors can result in having to file corrected declarations, paying the outstanding tax with late-payment interest, and, in more serious cases, an additional tax liability of 20–100% of the understated amount. Applying the principle of due diligence and verifying data before submission significantly reduces this risk.
How can a customs agency support a company with import VAT?
A customs agency, acting as a direct or indirect representative, is responsible for correctly submitting the customs declaration, applying the right tariff classification, and calculating the tax due. It also provides ongoing tracking of regulatory changes, support during internal audits, and help in the event of a customs or tax inspection — which translates into a real reduction in the risk of costly corrections.
Related guides
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