Poland import VAT deferment

Poland introduced the option to defer import Value Added Tax from 1 July 2020. This enables Polish VAT registered businesses to instead declare the VAT through their next VAT return without any cash payment.

Entrepreneurs are able to use the regime irrespective of whether the goods are subject to simplifications from the EU Customs Codes. The customs declarations may be made by the importer or their intermediary. The importer must have a clear history of recent VAT and other tax compliance. They will be required to switch to monthly (from quarterly) VAT returns if they are not already on this calendar.

Need a fiscal representative in Poland?

Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Polish VAT compliance?

Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.