Procedure 33a – Cashless VAT Settlement on Imports
Introduction
Key Benefit: Procedure 33a is one of the most beneficial solutions for importers. It allows for VAT settlement directly in the tax declaration, eliminating the need for physical payment of the tax to the customs office at the time of clearance. This helps maintain your company’s financial liquidity.
How It Works?
Normally, when importing goods, you must pay VAT within 10 days of clearance. By applying Article 33a of the VAT Act, you settle this tax only in your monthly declaration (e.g., JPK_V7). In practice, this means a “neutral” tax settlement – input and output VAT balance each other out in the same document.
Conditions for Use
To benefit from this simplification, you must meet the following requirements:
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Active VAT Payer Status – Your company must be registered as an active VAT payer in Poland.
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No Payment Arrears – Current certificates (not older than 6 months) from the Tax Office and Social Insurance Institution (ZUS) confirming no arrears in tax liabilities and social insurance contributions are required.
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Declaration to the Head of the Customs and Tax Office – Before the first clearance, a written declaration of intent to use the settlement under Article 33a must be submitted to the competent Head of the Customs and Tax Office.
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Cooperation with a Professional Customs Agency – The declaration must be made by a representative (direct or indirect) authorized to act on your behalf and to make the appropriate entry in the customs declaration.
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Timely Settlements – A condition for maintaining eligibility is the actual declaration and settlement of the tax in the JPK_V7 declaration on time.
FAQ – Frequently Asked Questions
Yes, the procedure does not limit the type of goods. The key is the place of clearance – it must take place at a Polish customs office (or under a simplified procedure at a designated location in Poland). It cannot be applied if the goods are finally cleared in another EU country (e.g., at the port of Hamburg or Rotterdam) before arriving in Poland.
No. The declaration of intent to use Procedure 33a is submitted once. It remains valid as long as your certificates of no tax and ZUS contribution arrears are valid (usually 6 months). After the certificates expire, new versions must be provided to the Customs Agency, which monitors the continuity of eligibility.
This is the most restrictive element of the regulations. If you omit an import invoice in the JPK_V7 declaration, you lose the right to use Procedure 33a for a period of 36 months. Additionally, there is an obligation to immediately pay the overdue VAT along with late payment interest. Therefore, efficient communication between your accountant and customs agent is crucial.
Yes, provided the company is registered as an active VAT payer and is able to obtain certificates of no arrears (even if these are certificates with “zero” amounts). New companies often use this method to avoid freezing startup capital in tax office accounts.
On the contrary – it can speed it up. Since there is no need to wait for the VAT payment transfer to be credited to the office’s account (or for confirmation of the amount’s security), goods can be released for transport immediately after positive document verification. Thus, you save not only money but also time.