On 12 June 2014 Polish Government accepted draft of new Act on simplifications in conducting business activity. Due to this project the taxpayers having AEO certificate will be entitled to reverse charge output and input VAT on its own import in VAT return. The draft of the law covers also option proposed by the Ministry of
Economy that simplification should be applicable to situations in which AEO holder acts as the indirect representative for customs purposes. So far such simplification related only to these taxpayers who benefited from customs simplifications. According to the draft the new law should be effected as of 1st January 2015. Now the draft will be discussed in Polish Parliament. The reason of this change is to make Polish seaports more attractive for importers.