{"id":4464,"date":"2026-01-17T17:56:35","date_gmt":"2026-01-17T16:56:35","guid":{"rendered":"https:\/\/polagent.com\/poradniki\/procedure-33a-cashless-vat-settlement-on-imports\/"},"modified":"2026-10-04T14:15:16","modified_gmt":"2026-10-04T12:15:16","slug":"procedure-33a-cashless-vat-settlement-on-imports","status":"publish","type":"baza-wiedzy","link":"https:\/\/polagent.com\/en\/guides\/procedure-33a-cashless-vat-settlement-on-imports\/","title":{"rendered":"Procedure 33a \u2013 Cashless VAT Settlement on Imports"},"content":{"rendered":"

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Article 33a of the Polish VAT Act<\/strong> allows businesses to account for import VAT directly in their VAT return instead of financing the payment of VAT at the customs clearance stage. For companies that regularly import goods, this can significantly improve cash flow.<\/div>\n

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IMPORT VAT SETTLEMENT<\/div>\n
Article 33a \u2013 Import VAT without tying up funds<\/div>\n
Instead of financing import VAT at the customs clearance stage, the business accounts for it in its VAT return. This solution is particularly important when importing high-value goods.<\/div>\n<\/div>\n

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01<\/div>\n
Improved cash flow<\/div>\n
Import VAT does not have to be financed in advance through a payment to the customs authorities.<\/div>\n<\/div>\n

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02<\/div>\n
VAT return accounting<\/div>\n
Import VAT is reported in the VAT return in accordance with the rules set out in the VAT Act.<\/div>\n<\/div>\n

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03<\/div>\n
Less capital tied up<\/div>\n
For higher-value imports, this solution can significantly reduce the temporary commitment of company funds.<\/div>\n<\/div>\n

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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.<\/p>\n

In the case of Article 33a of the Polish VAT Act<\/strong>, 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.<\/p>\n<\/div>\n

[\/vc_column_text][vc_message css=”.vc_custom_33a_info{margin-top:20px !important;margin-bottom:10px !important;}” message_box_color=”info”] In practice:<\/strong> Article 33a does not mean that import VAT is exempt. It primarily changes the way and timing of its settlement.
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The possibility of applying Article 33a depends on meeting the conditions specified in the Polish VAT Act. In practice, the following requirements are particularly important:<\/div>\n
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\u2713<\/div>\n
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Active VAT taxpayer<\/strong><\/p>\n

The business must have active VAT taxpayer status.<\/div>\n<\/div>\n<\/div>\n
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\u2713<\/div>\n
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Meeting tax requirements<\/strong><\/p>\n

The business must meet the statutory requirements concerning tax settlements and public-law liabilities.<\/div>\n<\/div>\n<\/div>\n
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\u2713<\/div>\n
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Proper formalities<\/strong><\/p>\n

Before using the procedure, the formal requirements provided for by the applicable regulations must be met.<\/div>\n<\/div>\n<\/div>\n
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\u2713<\/div>\n
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Correct customs declaration<\/strong><\/p>\n

The customs declaration must be prepared in a way that allows import VAT to be accounted for correctly.<\/div>\n<\/div>\n<\/div>\n
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\u2713<\/div>\n
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Timely accounting<\/strong><\/p>\n

Import VAT must be correctly reported in the VAT return.<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Import of goods worth PLN 500,000<\/div>\n
When importing goods of significant value, the amount of VAT can represent a substantial financial burden for a business. Under a model where the tax must first be paid to the customs authorities, the company has to temporarily commit a significant amount of funds.<\/div>\n
When Article 33a is correctly applied, import VAT is accounted for in the VAT return. This means that the business can avoid financing the tax in advance at the customs clearance stage.<\/div>\n<\/div>\n

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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.<\/p>\n

In particular, it is essential to ensure that the information resulting from the customs declaration is correctly reflected in the VAT settlement.<\/p>\n

Therefore, Article 33a should be treated not only as a tax solution, but as part of the entire import process.<\/strong><\/p>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=”20px”][\/vc_column][\/vc_row][vc_column][\/vc_column][vc_row css=”.vc_custom_1768229876933{margin-top: 15px !important;margin-bottom: 30px !important;}”][vc_column width=”1\/3″ css=”.vc_custom_1449138371191{margin-bottom: 30px !important;}”][vc_column_text]<\/p>\n

Frequently Asked Questions<\/h2>\n

Can’t find the answer?[\/vc_column_text][vc_btn shape=”round” size=”sm” style=”outline” custom_text=”#005781″ i_align=”right” i_icon_fontawesome=”stm-arrow-next” color=”theme_style_1″ link=”url:%2Fkontakt%2F” add_icon=”true” title=”Ask a question” custom_hover_background=”#005781″ custom_hover_text=”#FFFFFF” custom_border=”#005781″][vc_btn shape=”round” size=”sm” style=”outline” custom_text=”#005781″ i_align=”right” i_icon_fontawesome=”stm-arrow-next” color=”theme_style_1″ link=”url:%2Fbaza-wiedzy%2Fagencja-celna%2F” add_icon=”true” title=”Browse the Knowledge Base” custom_hover_background=”#005781″ custom_hover_text=”#FFFFFF” custom_border=”#005781″][\/vc_column][vc_column width=”2\/3″ css=”.vc_custom_1449138377031{margin-bottom: 30px !important;}”][vc_tta_accordion style=”outline” shape=”square” color=”theme_style” outline_color=”#EBEBEB” active_title_color=”#666666″ inactive_title_color=”#666666″ c_icon=”chevron” c_position=”right” collapsible_all=”” css_animation=”none”][vc_tta_section title=”Can every type of goods imported into Poland be accounted for under Article 33a?” tab_id=”1791114756471-0429c4ba-a1cd”][vc_column_text]Yes. The procedure does not restrict the type of goods. The key requirement is the place of customs clearance \u2013 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.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Do documents confirming compliance with the Article 33a requirements have to be submitted for every customs clearance?” tab_id=”1791114756484-20d71181-f013″][vc_column_text]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.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”What happens if I do not account for import VAT in the VAT return within the required deadline?” tab_id=”1791115502846-3124f952-179c”][vc_column_text]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.<\/p>\n

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.<\/strong> Under the current rules, the effect primarily concerns the specific customs declaration to which the failure relates.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Can newly established companies use Article 33a?” tab_id=”1791115534992-961336ba-95f6″][vc_column_text]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.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Does Article 33a speed up customs clearance?” tab_id=”1791115595926-1180f18f-3759″][vc_column_text]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.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

The simplified procedure for importing goods is one of the most beneficial solutions for Polish entrepreneurs. We explain step-by-step how Article 33a of the VAT Act works, who can benefit from it, and what documentation obligations rest on the importer and the customs agency. <\/p>\n","protected":false},"featured_media":4463,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"Procedure 33a \u2013 Cashless VAT Settlement on Imports","_seopress_titles_desc":"Learn how to improve your company's financial liquidity with cashless VAT settlement on imports. Check the conditions for Procedure 33a.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"Article 33a VAT Act,VAT postponement on import,Import VAT settlement in Poland,VAT deferral on import,Simplified procedure Article 33a","footnotes":""},"dzial-wiedzy":[175],"class_list":["post-4464","baza-wiedzy","type-baza-wiedzy","status-publish","has-post-thumbnail","dzial-wiedzy-customs-agency"],"acf":[],"_links":{"self":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy"}],"about":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/types\/baza-wiedzy"}],"version-history":[{"count":1,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4464\/revisions"}],"predecessor-version":[{"id":5887,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4464\/revisions\/5887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/media\/4463"}],"wp:attachment":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/media?parent=4464"}],"wp:term":[{"taxonomy":"dzial-wiedzy","embeddable":true,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/dzial-wiedzy?post=4464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}