Import VAT Settlement in VAT Return
Duties & taxes
PL: Rozliczanie VAT importowego w deklaracji VAT | DE: Einfuhrumsatzsteuer-Abrechnung in der MwSt.-Erklärung
Definition
Since 1 July 2020, Polish importers may settle import VAT directly in their VAT return instead of paying customs at clearance. This significantly improves cash flow by eliminating the need to freeze funds for 1-2 months.