Rzetelna Firma

Import VAT

Import VAT

Import duties can be dealt with in the following ways:

1. You can pay the customs duty and pay VAT on imported goods

2. You can pay only customs duty and settle the import of goods in a VAT return (non-cash VAT settlement)

Deferment of VAT payment is possible in accordance with Article 33a of the VAT Act. MMPJ Customs Agency provides you with both of the above-mentioned solutions.
The benefits of the latter is that the VAT amount remains in your budget and therefore you can:

  • buy more goods
  • conclude new transactions
  • streamline cash flow
  • allow further investments


How is VAT charged?

SalesVAT RateOutcome
Domestic23% VAT invoicepay 23% invoice tax
EU0% VAT invoicepay 0 PLN
Export0% VAT invoicepay 0 PLN