VAT defferel

The service of VAT settlement under Article 33a

  • Enables the importer to settle VAT on import in VAT declaration
  • Abolishes the obligation to pay tax dues to the Customs Office

 

What are the benefits?

  • In their VAT declaration, the taxable person provides the amount of tax (in the part concerning sale and purchases), which does not affect the amount of the liability towards the Tax Office
  • The importer does not have to settle their tax at the CO, and then wait for a long time for its potential refund from the Tax Office
  • There is no need to freeze large sums towards settlement with the CO
  • The deadline for the settlement of VAT on import is postponed even until the next month, after which the import took place
  • Improvement in the company’s financial liquidity

 

Conditions for the use of VAT settlement under Article 33a

  • Customs clearance covers the commodities which can undergo the simplified procedure
  • Submission of notice to the Tax Office
  • Submission of a set of documents to the competent Customs Office (location of customs clearance)

 

A set of necessary statements in section "DOWNLOAD"