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Polish reverse charge on import VAT for Authorised Economic Operators


Polish reverse charge on import VAT for Authorised Economic Operators

Polish reverse charge on import VAT for Authorised Economic Operators

Poland has proposed the implementation of an import VAT simplification process for businesses holding an Authorised Economic Operator certificate

Polish import VAT

Currently, companies importing goods into Poland from outside of the EU must settle the import VAT, which is the standard Polish VAT rate of 23%. They can then reclaim this amount through their VAT reclaim.

In order to stimulate economic trade, Poland’s Ministry of Economics has proposed allowing the use of the reverse charge, which would in effect make the transaction cash flow neutral.

It is expected that the new legislation will come into effect on 1 January 2015.

Authorised Economic Operator Identification (EORI)

EU businesses may benefit from smoother administrative process on trading goods across the region by securing an EORI number. It often helps fast track goods through customs borders on import. Companies can obtain a number through their national tax authorities.

Certain non-EU transport companies may also apply for an EORI.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.