0% VAT on Imports from the UK — When You Can Apply It and How to Document It

0% VAT on Imports from the UK — When You Can Apply It and How to Document It

A 0% VAT rate on imports from the UK is one of the most commonly misunderstood issues in Polish-British trade since Brexit. Many companies either apply it incorrectly (risking a challenge from the tax office) or don't use it at all (paying more than they need to). This article explains when 0% import VAT is lawful, what you need to document, and how to avoid the most common mistakes.

Legal basis — import VAT in Poland

When importing goods from third countries (and the UK has been a third country since 1 January 2021), the standard import VAT rate is 23% (or 8%/5% for certain categories). However, the Polish VAT Act allows for a 0% rate, or for import VAT to be settled through the VAT return instead of being paid at the border — under strict conditions.

Two main mechanisms:

• The simplification under art. 33a of the VAT Act — an importer registered as an active VAT-UE taxpayer can account for import VAT in the JPK_V7 return instead of paying it on import. This isn't a 0% rate as such — it's a deferral of payment with a neutral net effect.
• Customs procedure 42 (import + intra-Community supply) — when goods imported from the UK are immediately sent on to another EU country, import VAT is not due in Poland. Using this requires the conditions for an intra-Community supply to be met.

Conditions for applying art. 33a (the import VAT simplification)

To account for import VAT through the return (instead of paying it on import), the importer must:

1. Be a registered active VAT payer in Poland
2. Hold a customs authorisation, or use the simplified procedure through an authorised customs agent
3. Submit the relevant declaration to the customs authority (or act through an agent who is authorised to apply this simplification)
4. Show the import in the JPK_V7 return for the month in which the SAD/PZC customs document was received

The effect: you show the import VAT as both output and input tax — with full deduction rights, the net financial effect is neutral. You don't tie up funds in a customs account.

When does a genuine 0% rate actually apply to imports?

A true 0% VAT rate on import (rather than just a deferral) applies, among other things, to:

• Imports of goods placed under T1 transit through Poland to another EU country
• Imports under the inward processing (IP) procedure — where the goods go back abroad after processing
• Imports by diplomats and international organisations (entity-based exemptions)
• Imports of goods subsequently placed under the customs warehousing procedure
• Specific goods listed in Annex 7 to the VAT Act (e.g. aircraft, sea-going vessels)

The most common mistakes when importing from the UK

Customs duty vs VAT — two separate charges

A common misunderstanding is treating a customs duty exemption (under the TCA) as the same thing as an import VAT exemption. These are two independent mechanisms:

• Customs duty — can be 0% if the goods meet the TCA rules of origin and you hold a EUR.1 certificate or a REX statement
• Import VAT — always charged, but can be neutral if art. 33a is applied

How to organise imports from the UK correctly

It's essential that the customs agency handling your import knows your VAT status and holds the relevant authorisation to apply the art. 33a simplification. You'll find a detailed description of import procedures from the UK — along with an explanation of VAT, customs duty and documentation — on the easyclearance.pl customs import services page, where the team also advises on VAT optimisation for regular deliveries from the UK.

Summary

• A true 0% VAT rate on imports from the UK applies to specific customs procedures (transit, IP, warehousing) — it isn't the norm
• Most importers can use the art. 33a simplification — accounting for VAT through the JPK_V7 return instead of paying on import
• Condition: active VAT registration plus authorisation for the customs agent
• The customs duty exemption (TCA) and VAT neutrality are two independent entitlements — both worth using

This article is for information purposes. For tax matters, consult a tax adviser. Updated: March 2026.