Deferred VAT clearance is a customs procedure that allows importers to postpone VAT payment from the time of customs clearance until the deadline for filing the tax return. Our customs agency, 3CARGO, offers comprehensive services for this type of clearance, providing clients with significant improvements in cash flow and optimization of import costs.
This procedure applies exclusively to imports of goods from countries outside the European Union and is based on the provisions of Article 33a of the Value Added Tax Act. Instead of paying VAT upon declaring the goods for import, the entrepreneur settles it in their monthly VAT-7 declaration, deferring payment until the 25th of the following month.
Key benefits of deferred VAT clearance:
To benefit from deferred VAT clearance, the client must meet certain formal requirements and undergo a verification process with our customs agency. The first step is to submit a declaration to the local tax office.
The required formalities include:
The declaration submitted to the tax office is valid for 6 months from the date of submission. After this period, a new declaration must be submitted to continue using the deferred VAT procedure.
The documents required by our customs agency to sign the contract include: VAT-7 declarations for the previous 6 months with confirmation of tax payment, a completed 3CARGO form, a balance sheet or profit and loss account, and current certificates from the tax office and the Social Insurance Institution (ZUS) confirming no arrears in payments.
Our customs agency conducts a detailed analysis of the client’s financial situation based on the submitted documents. This verification includes an assessment of payment reliability, regularity of tax settlements, and the company’s overall financial condition.
After successful verification, an agreement can be signed, allowing for the submission of import declarations pursuant to Article 33a. The agreement also includes a bill of exchange declaration and a blank promissory note as security for VAT receivables.
We handle the entire process efficiently, from document submission to contract signing, providing clients with professional advice at every stage. Our experience in handling deferred VAT clearances guarantees a smooth completion of the entire procedure.
Learn how deferred VAT clearance can improve your company’s financial liquidity. Our experts will prepare a personalized offer tailored to the specifics of your import.
Deferred VAT clearance is a procedure where the importer is not required to pay VAT at the time of customs clearance but instead during the VAT settlement for the given accounting period, specifically by the 25th of the following month.
The legal basis for deferred VAT clearance is Article 33a of the Polish Value Added Tax Act.
Deferred VAT is applied in the case of importing goods from countries outside the European Union. It involves shifting the VAT payment from the time of import declaration to the time of filing the tax return. In practice, this means that instead of paying VAT at the time of declaring the goods, the entrepreneur accounts for it in their VAT-7 return.
Deferred VAT clearance is beneficial for the cash flow of businesses, as it allows them to postpone the VAT payment until the goods are sold or enter circulation.
The client must submit a statement according to the template available on the GOV.pl website to the relevant tax office. The statement is valid for a period of 6 months.
The required documents include: VAT-7 returns for the previous 6 months along with proof of tax payment, a completed questionnaire on the 3CARGO form, a balance sheet or profit and loss statement, and current certificates from the Tax Office and Social Insurance Institution (ZUS) confirming no arrears. Based on these documents, an analysis is conducted. Upon positive verification, it is possible to sign the agreement along with a promissory note declaration and a blank promissory note.
