art. 33a of the VAT Act

Clearance under the simplified procedure (Article 33a of the VAT Act) in Poland – your way to save money. Fast capital turnover is the source of success for many companies. On the other hand, the longer your money is „frozen” in tax offices, the lower your profits. Do you want to avoid the long waiting time for a VAT refund and save money thanks to shorter and cheaper goods clearance? Take advantage of the possibilities offered by the clearance in the simplified procedure.

5 steps to use the check in simplified procedure through us

Step 1 Plan the time to prepare documents.

The simplified clearance procedure is initially associated with formalities that must be managed in advance. Therefore, if you have not ordered the goods yet or the goods are just leaving the port and you want to use this procedure, now is the time to organize the documents necessary for registration in this procedure.

Step 2 Obtain a customs authority’s authorization to use the simplified procedure.

In order to obtain a permit from the customs authority, the Head of the Customs and Tax Office should be notified of the intention to use the VAT accounting rules specified in Article 33a of the Value Added Tax Act. You can find the form here. Another document to be submitted to the office is a declaration that you are an active registered VAT payer and that you do not have arrears in paying taxes constituting the income of the state budget and that you have no arrears in relation to social security contributions. You can find the declaration form here.

Step 3 Fill in the documents necessary for us to represent your company before the Customs and Tax Office

To start cooperation with you and provide you with quick clearance in the simplified procedure, we must receive from you the originals of the completed authorizations to act in the form of indirect representation. You can find the authorization form here. The originals of the completed authorizations should be sent to our Office in Gdynia along with the founding documents – excerpt from the National Court Register – REGON – NIP. The authorizations should also be accompanied by a proof of payment in the amount of 17 PLN. transferred to the account of the Municipal Office in Poznań (PKO Bank Polski SA in Poznań, NRB: 94 1020 4027 0000 1602 1262 0763 – (in the transfer title please enter: Stamp duty for the authorization of …)

Step 4 Prepare the clearance order along with the commercial documents:

Invoice, Paking list, copy of the Bill of Loading, on the basis of which the customs declaration will be prepared. It is worth sending the commercial documents in advance to the following e-mail address: so that we can verify their correctness. We also need the customs codes of the goods. If you do not know them, please provide a detailed description of the goods, i.e. the material of manufacture, its purpose and we will help you determine the customs code and duty rate.

Step 5 Submit the tax declaration to the customs office

The last, very important step that you must take in order to complete the simplified procedure is to submit to the customs office within 4 months after the month in which the tax declaration for the import of goods arose. You settle this transaction on general terms in the VAT-7 declaration.