A proper understanding of the process of clearing goods with deferred VAT is crucial for businesses that import goods. Clearance of goods with deferred VAT is a procedure that allows delaying the payment of VAT on goods imported into the country, which can have a positive impact on the company’s liquidity.

The possibility of deferring VAT stems from Article 33a of the Value Added Tax Law. The importer will not have to pay this tax at the time of customs clearance, but only at the time of VAT settlement for a given accounting period (that is, by the 25th of each month). To take advantage of the deferral, statements or certificates must be submitted to the tax authorities confirming that the company is not in arrears in the payment of taxes and social security contributions and is registered as an active VAT taxpayer. The statements/certificates must be submitted to the tax authorities no earlier than 6 months before the date of importation.

The certificate/statement shall be submitted using an electronic form on the PUESC platform:
https://www.podatki.gov.pl/clo/informacje-dla-przedsiebiorcow/aeo-i-uproszczenia-celne/procedura-uproszczona/wyjasnienia-i-komunikaty/wzor-oswiadczenia/

In conclusion, clearance of goods with deferred VAT is a favorable procedure for entrepreneurs, allowing better management of the company’s liquidity. However, it is important to properly fulfill the formal requirements associated with this process. For many entrepreneurs, this can be a key tool in effectively managing their goods import business.