The VAT Act is the basic legal act regulating VAT obligations connected with the import of goods. According to Article 2.7 of this Act, import is nothing else than the import of goods from a third country to the territory of the Republic of Poland. At the same time, it should be mentioned here, that under the VAT Act, import does not include the importation of goods within the European Union. In this situation, we are dealing with intra-Community acquisition of goods. 

Definition of goods and VAT payers relating to the import of goods

The tax law in Poland contains a definition of goods, according to which they constitute all movable things as well as all forms of energy, land, buildings and structures and parts thereof that are connected with the activities that are subject to tax on goods and services as listed in the classification under the regulations concerning public statistics.

According to art. 17 sec. 1, points 1 and 2 of the VAT Act, the entities that have to pay tax on the import of goods include legal persons, organizational units without legal personality and natural persons that:

• have the right to benefit from the customs procedure that covers inward processing, temporary admission, processing under customs control, as well as persons to whom (in accordance with separate provisions) the rights and obligations related to these procedures have been transferred,
• are obliged to pay customs duty, even in a situation in which the imported goods are exempt from duty or the customs duty on such goods has been suspended in whole or in part, as well as in cases where a preferential, reduced or zero rate has been applied.

The basis of taxation for the import of goods

According to the VAT Act, the taxable amount in the case of the import of goods is:

• the customs value increased by the applicable duty,
• in the case of goods subject to excise duty (which are the subject of import), it will be the customs value increased by the applicable duty and excise tax.

There is also another method of calculating the taxable base that was introduced for the special cases of the import of goods under the outward processing procedure and the import of goods under temporary admission with partial relief from customs duties, as well as under the procedure for processing under customs control.

In the first case, i.e. the import of goods under the outward processing procedure, the taxable base is the difference between the customs value of compensating or replacement products admitted to trading, and the value of temporally exported goods, which is, of course, increased by the applicable duty.

The importation of goods under temporary admission procedure with partial relief from customs duties and under the procedure for processing under customs control requires that the taxable base is determined as the customs value increased by the applicable duty which would be due if the goods were subject to the market authorization procedure.

Settlement of VAT

The importer of goods has an obligation to calculate and declare the amount of tax in the customs declaration (bearing in mind the applicable rates). The calculated value of tax for import must be paid within 10 days from the date of notification of the taxpayer by the customs authority. If the customs authority finds that the amount is incorrect, it issues a decision with the correct amount. The taxpayer himself can also submit an application for changing the value of the tax.

Alternatively, taxpayers may apply a simplified procedure for the import of goods. Under this procedure taxpayers settle VAT in the declaration submitted for the period during which the tax obligation in question arose. However, it should be remembered that in Article 33a sec. 2-6 of the VAT Act, the conditions that the taxpayer must meet in order to exercise this right are clearly defined – these include, among others, presenting to the customs office of a certificate or statement confirming the absence of arrears in individual taxes and social security contributions (drawn up at least 6 months before importation) and confirmation of registration as an active VAT payer.

AEO - extended period for VAT settlement

The regulations that entered into force on January 1, 2015 (Article 33a sec.12 of the VAT Act), provide for an extension of the settlement period for the so-called authorized economic operators, that is, holders of one of three certificates:

• AEO C - customs simplifications
• AEO S - security and protection,
• AEO F - customs simplifications / security and protection.

AEO status can be obtained by entrepreneurs who comply with Community law when making transactions on the international market, which means that they can count on many privileges and facilitations.

Taxpayers in Poland who have the status of an authorized economic operator may settle VAT on the import of goods in a VAT return if:

• they are acting in their own name or on their own behalf,
• they are acting in the name of and on behalf of a direct representative within the meaning of the customs regulations.