Importing Goods into Poland – Procedure, VAT, and Settlement

Importing goods from outside the European Union involves not only arranging transportation and customs clearance but also the correct settlement of VAT and customs duties. Even a minor error in the documentation may result in delays, additional costs, or problems during a tax audit.

The import of goods is regulated by both customs regulations and the VAT Act. Therefore, every business owner should know when the tax liability arises, which documents are required, and how to correctly report the transaction in VAT returns and the JPK (Standard Audit File for Tax) records.

Key Takeaways from This Article

• The import of goods refers to bringing products from outside the European Union into the territory of Poland.
• VAT may be settled during customs clearance or under the procedure provided for in Article 33a of the Polish VAT Act.
• The moment when the tax liability arises is linked to the creation of the customs debt.
• Imports must be correctly reported both in the VAT records and in the JPK file.
• Proper documentation helps avoid corrections and issues during tax inspections.

What Is the Import of Goods and When Does It Occur?

The import of goods means bringing goods from a country outside the European Union into the territory of Poland. It does not matter whether the imported products are machinery, electronics, clothing, or manufacturing components – if the goods cross the EU border, they are considered an import.

This means that the business must complete the customs procedure and settle the charges resulting from the applicable regulations. In most cases, this includes the obligation to pay customs duty (where applicable) and import VAT.

For example, a company importing electronics from China completes customs clearance in Poland. Once the clearance is completed, tax obligations arise, and the transaction must be properly recorded in the company’s accounting documentation.

How Does the Import Process Work Step by Step?

Importing goods consists of several stages that should be completed in the correct order. Each stage affects both the accuracy of tax settlements and the efficiency of customs clearance.

The process most commonly includes:

• purchasing goods from a supplier outside the EU,
• arranging transportation,
• submitting a customs declaration,
• calculating customs duties and taxes,
• receiving the goods and settling the related documentation.

The better prepared the documentation, the lower the risk of the shipment being held by the customs authorities. It is advisable to verify the product’s CN code, customs value, and country of origin in advance.

When Does the Tax Liability Arise for Imports?

For imported goods, the tax liability arises at the moment the customs debt is incurred. In practice, this means that the timing of the VAT settlement does not depend on the invoice issued by the foreign supplier or on the payment for the goods.

In most cases, the tax liability arises on the date when the customs declaration is accepted by the customs authority. This date is crucial for the subsequent reporting of the transaction in the tax records.

Good to Know

If customs clearance takes place in another European Union Member State, the settlement method may differ from the procedure applicable when customs clearance is carried out in Poland. In such cases, the entire supply chain should be carefully analysed.

What Is the Difference Between the Standard VAT Settlement and the Procedure Under Article 33a?

The relationship between the standard import procedure and the VAT return is one of the most frequently searched topics by entrepreneurs starting cooperation with suppliers from outside the European Union.

Under the standard procedure, the business pays VAT during customs clearance. The VAT may only be deducted later in the VAT return, provided that the taxpayer is entitled to do so.

A much more advantageous solution for many businesses is the procedure provided for in Article 33a of the Polish VAT Act. It allows VAT to be settled without the need to physically pay the tax during customs clearance, thereby improving the company’s cash flow.

Therefore, the Article 33a import procedure allows the taxpayer to report both output VAT and input VAT in the same VAT return, provided that all statutory requirements are met.

How Does Import VAT Work and Who Can Benefit from It?

Import VAT refers to the obligation to settle VAT on goods imported from outside the European Union.

The taxable amount is generally based on the customs value increased by any customs duty due, transport costs up to the first place of destination, and other charges related to the import.

Not every business is automatically eligible to use simplified settlement procedures. In order to apply the procedure under Article 33a, the taxpayer must meet the requirements set out in the VAT Act and correctly submit VAT returns.

Pro Tip

For companies that regularly import goods from outside the European Union, the procedure under Article 33a often provides a significant improvement in cash flow, as it eliminates the need to pre-finance import VAT.

How to Report the Import of Goods in a VAT Return?

How to report the import of goods in the VAT-7 return depends on the settlement method applied and the type of documents received after customs clearance.

If the taxpayer settles VAT under the general rules, the primary document is the customs declaration together with the document confirming the assessment of VAT.

The import of goods should be reported in the VAT return in accordance with the applicable VAT accounting rules. Particular importance should be given to the amounts of output VAT and input VAT, as well as the correct determination of the relevant reporting period.

Incorrect reporting of documents may result in the need to submit corrected VAT returns.

How Should the Import of Goods Be Reported in the JPK File?

The import of goods is reported in the JPK file on the basis of customs documents and the data recorded in the VAT records.

The JPK file should accurately reflect the values included in the accounting records. Therefore, before submitting it, it is advisable to verify that the data matches the documents received from the customs agency or the customs authority.

The most common errors include:

• using the incorrect reporting period,
• omitting the customs document,
• reporting incorrect VAT amounts,
• discrepancies between the VAT records and the JPK file.

Regular verification of documentation significantly reduces the risk of subsequent corrections.

Which Documents Should Be Prepared Before Customs Clearance?

Properly prepared documentation shortens the customs clearance process and reduces the risk of additional questions from the customs authorities.

The following documents are usually required:

• commercial invoice,
• transport document,
• goods specification,
• customs declaration,
• documents confirming the origin of the goods, where required.

Depending on the type of products, safety certificates, quality certificates, or import permits may also be required.

Frequently Asked Questions About Importing Goods into Poland

Is Every Import from Outside the European Union Subject to VAT?

Yes. As a general rule, the import of goods is subject to VAT. The amount of VAT and the method of settlement depend on the type of goods and the customs procedure applied.

Can VAT Be Settled Without Paying It During Customs Clearance?

Yes. This is possible if the conditions specified in Article 33a of the Polish VAT Act are met. This solution allows the taxpayer to report the VAT without having to pay it to the customs authorities at the time of customs clearance.

Which Documents Form the Basis for Settling an Import Transaction?

The most important documents are the customs declaration and the documents confirming the assessment of customs duties and taxes. It is also advisable to retain the invoice issued by the foreign supplier and the transport documents.

Does the Import of Goods Always Require the Payment of Customs Duty?

No. The obligation to pay customs duty depends on the type of goods, their country of origin, and the applicable customs tariff. Certain products benefit from preferential duty rates or customs duty exemptions.