Article 33a

Article 33a

Did you know that when importing goods into Poland, you can use a procedure that allows you to avoid immediate payment of VAT? Article 33a gives you the possibility to defer VAT until the submission of the JPK declaration, which significantly improves the liquidity of companies importing goods from outside the EU.

What is Article 33a about?

Instead of having to pay VAT already at the customs clearance stage, a trader can show the tax in the JPK VAT return and settle it on a so-called reverse charge basis. This means that you do not have to commit your own funds to cover the VAT on importation, giving you greater financial flexibility.

How do we help defer VAT on imports?

1

Verification of eligibility for procedure 33a

We check whether your company meets the conditions required to benefit from VAT deferral. We assist you in obtaining the relevant authorisations and registration with the customs and tax authorities.

2

Preparation of customs documentation

We take care of the comprehensive preparation of the documents necessary for the 33a procedure. We ensure that your customs declaration complies with the regulations and meets the requirements of the customs and tax authorities.

3

Coordination of customs clearance with deferred VAT

We liaise with customs and tax authorities to ensure the smooth clearance of goods without immediate payment of VAT. We carry out the entire process in accordance with current regulations.

4

Reporting and accounting support

Once the clearance is complete, we provide full documentation for you to use in your tax returns. If necessary, we work with your accounting department to make the process as transparent as possible.

Benefits of the 33a procedure for your company

Improved liquidity - not having to pay VAT immediately allows for better capital management.
Lower operating costs - deferring VAT eliminates the need to commit funds to pay it in advance.
Faster and simplified import process - clearance with procedure 33a is more efficient and avoids blocking funds.
Security and compliance - we guarantee correct documentation and full compliance with customs and tax regulations.

Do you want to benefit from VAT deferral on imports?

Our customs agency has many years of experience in the application of Article 33a. We will advise you on how to implement it effectively and optimise your import costs.

Contact us today

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