As of 1st July, 2020 Poland, adopts simplification to postponed accounting relating to settlement of import VAT. So far to settle import VAT via VAT return, without physical payment of the output VAT to the authorities, it was necessary to hold AEO Certificate or clear the goods based on the customs simplifications foreseen in the Art. 166 or the Art. 183 of the European Union Customs Code.
As of 1st July, holding AEO Certificate or using the above-mentioned customs simplifications will not be necessary to benefit from the postponed accounting. There are still some conditions which should be fulfilled by the taxpayers but the simplification will be more available and feasible for more taxpayers.
