Tax Alert No 3/2015: Import VAT – General VAT ruling issued by Polish Minister of Finance

The Ministry of Finance published the general VAT ruling (dated 28 September 2015, file No.: PT2.8101.1.2015.SJK.20) on the taxable base imported goods.

According to Art. 30b item 4 of the Polish VAT Act (Art. 86 sec. 1 p. (b) of the VAT Directive) the taxable amount imported goods shall include also additional costs/incidental expenses such as commission costs, package, transport and insurance if they were not included in the custom value of goods incurred to the first place of destination within the territory of Poland as well as resulting from the transport to the other destination within the EU territory if this place is known at the moment of importation of goods.

There were doubts whether the taxable amount should be increased also by other additional costs which were not clearly mentioned in the article. The Ministry of Finance explained that the costs enumerated in the article are only examples of costs which should be included in the taxable amount. The Ministry of Finance underlined that the taxable amount for VAT shall cover also other charges directly connected with the transport of imported goods e.g. costs of loading, preloading and unloading of goods. In the case of costs incurred in harbours/terminals costs such costs would be THC fees (Terminal Handling Charges).

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (email:biuro@itadp.pl).

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