Many international businesses are familiar with the Dutch Article 23 license, which allows importers to defer VAT payment when importing goods into the Netherlands. This mechanism helps improve cash flow by allowing companies to declare and deduct import VAT in the same VAT return, without having to make an immediate payment at the time of customs clearance.
A common question we receive is:
“Is there a similar solution available in Poland?”
The short answer is yes—although the procedure and conditions differ from the Dutch model.
Standard Import VAT Procedure in Poland
When goods are imported into Poland from outside the European Union, the default process is as follows:
- Immediate VAT Payment at Import
VAT is assessed by customs authorities and must be paid upon clearance, along with any applicable duties. - VAT Recovery via Return
If the importer is a VAT-registered business in Poland, the import VAT may be reclaimed as input VAT on the next periodic VAT return (monthly or quarterly).
However, this creates a cash-flow challenge: the business must initially pay VAT and wait until the return is filed to recover it—similar to the default scenario in the Netherlands without an Article 23 license.
The Polish Equivalent to Article 23 – Postponed VAT Accounting
To address these liquidity issues, Polish VAT law allows for a similar deferment of import VAT through a regime commonly referred to as postponed accounting.
How It Works:
Instead of paying import VAT upfront, eligible importers can declare the VAT directly in their periodic VAT return for the month of import. The VAT is reported and offset at the same time—so there’s no immediate outflow of cash.
Eligibility Criteria in Poland
This scheme is not automatic. To benefit from it, the importer typically needs to meet several conditions:
- Polish VAT Registration – the importer must be a registered VAT taxpayer in Poland.
- Good Tax Standing – no significant arrears in taxes or social security contributions.
- Customs Authorisation – such as operating under a simplified customs procedure or holding Authorised Economic Operator (AEO) status.
- Timely Compliance – including regular submission of VAT returns, Intrastat, and customs documents.
In practice, close cooperation with both a customs agent and a tax advisor is often required to apply this regime successfully. At Intertax, many of our clients work with authorized customs agents who communicate directly with us to manage this process efficiently.
How Does It Compare to Article 23?
| Aspect | Poland (Postponed Accounting) | Netherlands (Article 23) |
| Cash Flow Effect | Similar – no upfront VAT payment | Same |
| License or Approval Needed | Yes – customs and tax conditions apply | Yes – Article 23 license |
| Administration | Case-by-case, cooperation with customs agent needed | More standardized, broadly available |
| Eligibility | Stricter – compliance history important | Available via fiscal representative or direct establishment |
| Speed of Setup | Depends on the importer’s setup and customs agent | Relatively quick once established |
How Long Does It Take to Set Up?
In Poland, the timeline depends on the importer’s status and readiness:
- For businesses already VAT-registered and working with experienced customs agents, the process may take a few weeks.
- For new importers, additional steps such as VAT registration, establishing compliance records, and securing cooperation with a customs agent may extend the timeline.
Summary
While Poland does not have a literal equivalent of Article 23, the economic effect of the postponed accounting regime is very similar: helping businesses avoid tying up cash in import VAT. However, procedures, eligibility, and administration differ.
If you’re importing goods into Poland and want to benefit from postponed VAT accounting, Intertax can help assess your eligibility and coordinate the process with customs authorities and agents.
Useful Legal References
For those interested in reviewing the official legal frameworks regarding VAT in Poland and the Netherlands, we recommend the following resources:
- Polish VAT Act (Ustawa o podatku od towarów i usług):
- Dutch VAT Law (Wet op de omzetbelasting 1968 – including Article 23):
FAQ
Q: Is there an Article 23 equivalent for import VAT in Poland?
A: Yes. Poland offers postponed VAT accounting which functions similarly to the Dutch Article 23 license, allowing VAT to be declared in the return.
Q: What are the eligibility criteria for postponed VAT accounting in Poland?
A: You must be VAT registered in Poland, have good tax standing, and meet customs criteria.
Interested in setting up deferred VAT import accounting in Poland? Contact us today for expert guidance and tailored support.