{"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":"2026-01-18T19:28:15","modified_gmt":"2026-01-18T18:28:15","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":"

[vc_row][vc_column][vc_custom_heading source=”post_title” font_container=”tag:h1|text_align:left” use_theme_fonts=”yes” css=””][\/vc_column][\/vc_row][vc_section][vc_row css=”.vc_custom_1768085633557{margin-top: 15px !important;}”][vc_column][vc_custom_heading use_theme_fonts=”yes” css=”.vc_custom_1768086475253{margin-top: 15px !important;margin-bottom: 15px !important;}” text=”Introduction”][\/vc_column][\/vc_row][vc_row][vc_column][vc_message color=”info” css=”.vc_custom_1768087810190{margin-bottom: 0px !important;}”]Key Benefit:<\/b> 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. <\/span>[\/vc_message][\/vc_column][\/vc_row][\/vc_section][vc_section][vc_row][vc_column][vc_custom_heading use_theme_fonts=”yes” css=”” text=”How It Works?”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=”.vc_custom_1768088069615{margin-bottom: 10px !important;}”]Normally, when importing goods, you must pay VAT within 10 days of clearance. By applying Article 33a of the VAT Act<\/b>, you settle this tax only in your monthly declaration (e.g., JPK_V7). In practice, this means a “neutral” tax settlement \u2013 input and output VAT balance each other out in the same document. <\/span>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section][vc_row css=”.vc_custom_1768088009814{margin-top: 5px !important;}”][vc_column][vc_custom_heading use_theme_fonts=”yes” css=”” text=”Conditions for Use”][vc_column_text css=”.vc_custom_1768086233227{margin-top: 15px !important;}”]To benefit from this simplification, you must meet the following requirements:<\/span>[\/vc_column_text][vc_column_text css=””]<\/p>\n

\n
    \n
  • \u2714<\/span>
    \n
    \nActive VAT Payer Status<\/strong> \u2013 Your company must be registered as an active VAT payer in Poland.
    \n<\/span><\/li>\n
  • \u2714<\/span>
    \n
    \nNo Payment Arrears<\/strong> \u2013 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.
    \n<\/span><\/li>\n
  • \u2714<\/span>
    \n
    \nDeclaration to the Head of the Customs and Tax Office<\/strong> \u2013 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.
    \n<\/span><\/li>\n
  • \u2714<\/span>
    \n
    \nCooperation with a Professional Customs Agency<\/strong> \u2013 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.
    \n<\/span><\/li>\n
  • \u2714<\/span>
    \n
    \nTimely Settlements<\/strong> \u2013 A condition for maintaining eligibility is the actual declaration and settlement of the tax in the JPK_V7 declaration on time.
    \n<\/span><\/li>\n<\/ul>\n<\/div>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1768087752172{margin-top: 15px !important;}”][vc_column css=”.vc_custom_1768087011614{margin-bottom: 15px !important;}”][vc_custom_heading use_theme_fonts=”yes” css=”” text=”FAQ \u2013 Frequently Asked Questions”][\/vc_column][\/vc_row][vc_row][vc_column][vc_tta_accordion style=”outline” shape=”square” color=”theme_style” c_icon=”chevron” c_position=”right” no_fill=”true” active_section=”1″][vc_tta_section title=”Can every good imported into Poland be settled under Procedure 33a?” tab_id=”1448366943815-e26d41b9-11c9″][vc_column_text css=””]Yes, the procedure does not limit the type of goods. The key is the place of clearance \u2013 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. <\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Do I have to submit a declaration to the Customs and Tax Office every time?” tab_id=”1448366974887-de71a272-362e”][vc_column_text css=””]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. <\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”What happens if I forget to declare an import in the VAT declaration on time?” tab_id=”1448366974206-ef8ab619-56a4″][vc_column_text css=””]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<\/b>. 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. <\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Is Procedure 33a available for new companies (start-ups)?” tab_id=”1448366973310-396b0b53-9f76″][vc_column_text css=””]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. <\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Does using Procedure 33a affect the duration of customs clearance?” tab_id=”1448366971102-87fb2b2e-472d”][vc_column_text css=””]On the contrary \u2013 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.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][\/vc_section][vc_section][<\/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_robots_primary_cat":"","_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_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":{"0":"post-4464","1":"baza-wiedzy","2":"type-baza-wiedzy","3":"status-publish","4":"has-post-thumbnail","6":"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":0,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4464\/revisions"}],"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}]}}