PL: VAT importowy | DE: Einfuhrumsatzsteuer (EUSt)
Definition
Import VAT (value-added tax on imports) is a tax collected by customs authorities upon release for free circulation of goods imported from third countries into the EU customs territory. The tax base for import VAT is the customs value plus applicable customs duty and other charges collected upon import (e.g., anti-dumping duties, excise).
In Poland, import VAT rates are the same as domestic rates: 23% (standard), 8% (reduced), 5% (reduced), 0% (zero — exceptional cases). The VAT rate depends on the CN code and is specified in the Polish tariff number (digit 11).
Import VAT is collected by the customs office at the time of clearance (or may be settled in the VAT return — a simplified procedure available to VAT payers in Poland since 2019). Paid import VAT constitutes input tax that a business can deduct from output VAT, provided the goods are used for taxable activities. Procedure 42 allows avoidance of import VAT for intra-Community supplies.
In Poland, import VAT rates are the same as domestic rates: 23% (standard), 8% (reduced), 5% (reduced), 0% (zero — exceptional cases). The VAT rate depends on the CN code and is specified in the Polish tariff number (digit 11).
Import VAT is collected by the customs office at the time of clearance (or may be settled in the VAT return — a simplified procedure available to VAT payers in Poland since 2019). Paid import VAT constitutes input tax that a business can deduct from output VAT, provided the goods are used for taxable activities. Procedure 42 allows avoidance of import VAT for intra-Community supplies.