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 that in most cases the issue is not a 0% rate but accounting for import VAT on the VAT return (Article 33a of the Polish VAT Act), when import VAT is not charged at all, what you need to document, and how to avoid the most common mistakes.

Enlarge

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 - see also how to settle VAT on import:

• The simplification under art. 33a of the VAT Act — an importer registered as an active VAT payer 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, an exemption from import VAT in Poland can apply under certain conditions (Article 143(1)(d) of Directive 2006/112/EC), and the VAT is accounted for in the destination country. Using it requires the conditions for an intra-Community supply (WDT) to be met and the movement to be documented.

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 registered as an active VAT payer in Poland
2. Give the head of the customs and tax office — issued no earlier than 6 months before the import — certificates confirming no tax or social security arrears (above the statutory thresholds) and confirmation of active VAT registration; declarations to the same effect can be filed instead of the certificates
3. Make customs declarations through a direct or indirect representative — this condition does not apply to businesses with AEO status or an authorisation for the simplifications under Articles 166 and 182 of the Union Customs Code
4. Report the import VAT in the return (JPK_V7) for the period in which the tax point for the import arose

Source: Article 33a of the Polish VAT Act.

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. If you have not accounted for the tax in full or in part this way, you can correct the return within 4 months, counting from the month following the month in which the tax point for the import arose (Article 33a(6a)(1)). Changes to the rules are covered in changes to import VAT in Poland.

When is import VAT not charged at all?

A genuine 0% rate on import applies only to a narrow group of goods listed in Article 83(1) of the Polish VAT Act (including certain sea-going vessels and aircraft imported by air carriers). In other situations it is not a 0% rate, but rather no import in Poland, a suspension or an exemption:

• T1 transit through Poland to another EU country — the goods are not released for free circulation in Poland, so import VAT arises not in Poland but in the country where the goods are released for free circulation
• Inward processing (IP) and customs warehousing — duties and taxes, including import VAT, are suspended while the goods remain under the procedure
• Entity-based exemptions, e.g. imports by diplomatic missions and international organisations

The most common mistakes when importing from the UK

Customs duty vs VAT — two separate charges

A common misunderstanding (more in customs duty vs VAT) 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 the importer has a proof of origin: a statement on origin made out by the exporter (a UK exporter quotes their EORI number in it) or the importer's knowledge. The EUR.1 certificate is not used in EU–UK trade (GOV.UK).
• Import VAT — charged when the goods are released for free circulation, 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 acts as your direct or indirect representative, and that you have filed the required certificates or declarations with the head of the customs and tax office. You will find the details of import procedures from the UK on the customs clearance from the UK page. If you want to check whether you can use art. 33a, contact us.

Summary

• A genuine 0% import VAT rate applies only to a narrow group of goods (Article 83 of the VAT Act); under transit, IP and customs warehousing, import VAT does not arise in Poland or is suspended
• Most importers can use the art. 33a simplification — accounting for VAT through the JPK_V7 return instead of paying on import
• Conditions: active VAT registration, certificates or declarations filed with the customs and tax office, declarations made through a customs representative (unless you have AEO status or an Article 166/182 UCC authorisation)
• The customs duty exemption (TCA) and VAT neutrality are two independent entitlements — both worth using

This article is for information purposes, with the law as of October 2026 (Polish VAT Act, Journal of Laws 2026, item 1263). For tax matters, consult a tax adviser.

Accounting firms that advise clients on UK trade can find out about our partnership programme for accounting firms.

Frequently asked questions