A German company import goods into Poland from the UK with following IC-delivery. There are a few options to consider regarding VAT procedures.
1.Standard VAT procedure without VAT deferment:
A German company imports the goods from the UK into Poland and pays the import VAT on the border. Afterwards the goods are transferred to Spain.
VAT registration in Poland: needed
VAT reporting in Poland : needed
VAT refund : app. within 60 days from the VAT report date submission. VAT refund can be made only to PL VAT bank account
2.Standard VAT procedure with VAT deferment :
A German company imports the goods from the UK into Poland and does not pay the import VAT on the border. Afterwards the goods are transferred to Spain.
VAT registration in Poland: needed
VAT reporting in Poland : needed
VAT refund : not needed as no VAT will be paid.
Necessary to find a custom broker that agrees to provide VAT deferment procedure
3. Procedure 4200
A German company imports the goods from the UK into Poland and does not pay the import VAT on the border. Afterwards the goods are transferred to Spain.
VAT registration in Poland: not needed
VAT reporting in Poland : not needed – it is done by the fiscal representative in Poland. Tax liabilities are settled at a later date in the country of destination of the goods as part of the intra-Community acquisition
VAT refund : not needed as no VAT will be paid.
It is necessary to have a fiscal representative (FR) in Poland for this procedure who will be responsible for fiscal obligations of the client and report these transactions.
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