Procedure 33a – Cashless VAT Settlement on Imports
Article 33a – key information
How does Article 33a work?
Under standard import procedures, import VAT is generally collected by the customs authorities. This means that the tax has to be financed at the customs clearance stage.
In the case of Article 33a of the Polish VAT Act, VAT due on imports is accounted for in the VAT return. As a result, the business does not have to use its own funds to pay the tax at the customs clearance stage.
In practice: Article 33a does not mean that import VAT is exempt. It primarily changes the way and timing of its settlement.
Who can use the Article 33a procedure?
Active VAT taxpayer
Meeting tax requirements
Proper formalities
Correct customs declaration
Timely accounting
Example – why does Article 33a matter?
Article 33a and customs clearance services
Meeting the tax requirements alone is not sufficient for the procedure to be applied smoothly. Proper preparation of the customs declaration and effective communication between the importer, customs agency and accounting department are also important.
In particular, it is essential to ensure that the information resulting from the customs declaration is correctly reflected in the VAT settlement.
Therefore, Article 33a should be treated not only as a tax solution, but as part of the entire import process.
Yes. The procedure does not restrict the type of goods. The key requirement is the place of customs clearance – the goods must be cleared by Polish customs authorities (or under a simplified procedure at a designated place in Poland). It cannot be applied if the goods are finally cleared in another EU country, for example at the port of Hamburg or Rotterdam, before reaching Poland.
No. The taxpayer does not have to submit these documents for every individual customs clearance. The VAT Act requires the taxpayer to provide the head of the customs and tax office with the relevant certificates or, in cases provided for by the regulations, declarations. Certificates cannot be issued earlier than 6 months before the import takes place. If the head of the customs and tax office already has valid documents meeting the statutory requirements, submitting them again may not be necessary.
If the taxpayer fails to account for all or part of the import VAT due under Article 33a, they may correct the VAT return within 4 months, calculated from the month following the month in which the tax liability arose in connection with the import. For certain taxpayers using a simplified customs procedure and holding AEO status, the regulations provide an additional possibility to make a correction at a later date, but no later than within one month after the deadline for submitting the supplementary declaration.
If the tax is not accounted for under Article 33a within the required deadline, the taxpayer loses the right to account for the VAT in the VAT return with respect to the customs declaration concerned. In such a case, the tax may become payable together with interest. The article should therefore no longer use the previous wording referring to an automatic loss of the right to Article 33a for 36 months. Under the current rules, the effect primarily concerns the specific customs declaration to which the failure relates.
Yes. The mere fact that a business has only recently started operating does not prevent it from using Article 33a. The company must, however, have active VAT taxpayer status and meet the other statutory requirements, including requirements concerning documents confirming the absence of certain arrears and the proper submission of customs declarations by a direct or indirect representative.
Article 33a is not a procedure designed to shorten customs clearance times. Its main benefit is the possibility of accounting for import VAT in the VAT return instead of paying it at the import stage. In practice, it may simplify the organisation of customs clearance and reduce the need to finance VAT in advance, but the actual clearance time also depends on the completeness of the documentation, customs controls, the type of goods and other factors.
