VAT Compliance Import of Goods over 150 EUR Directly into Poland – Obligations for German Companies
Increasing Sales by German Companies in Poland
This solution has clear advantages but also brings specific tax obligations. When importing goods with a value exceeding 150 EUR, it is not possible to use the simplified IOSS (Import One Stop Shop) system. Therefore, standard import procedures must be applied, and VAT must be settled according to Polish regulations.
Poland as the Country of Import
If a German company imports goods from China and customs clearance takes place in Poland, Poland becomes the country of import. In practice, this means that when the goods are introduced into the territory of the European Union, a liability for Polish import VAT arises.
Customs formalities are usually handled by a customs agent or carrier, but it is the German company, as the importer, that bears full tax responsibility. To properly account for the tax, the company must register for VAT in Poland. After obtaining a Polish VAT number, the company can report the output VAT and deduct the VAT paid upon import.
Domestic Sales to Polish Consumers
After customs clearance and release of the goods for circulation in Poland, sales to individual customers are treated as domestic sales. In this case, the German company acts as a Polish VAT taxpayer and must apply Polish VAT rates. It is important to note that the OSS (One Stop Shop) scheme cannot be used in this situation. OSS applies to intra-EU distance sales, while in the case of direct import into Poland, the sale takes place within the territory of Poland, meaning local VAT rules apply.
German Company as a Polish VAT Taxpayer
All these obligations mean that a German company selling goods in Poland after import should be treated – from the VAT perspective – in the same way as a Polish entrepreneur.
It must have a Polish VAT number, keep sales records, file monthly VAT returns, and settle Polish VAT on sales. Only then can the business operate legally and retain the right to deduct import VAT.
Summary
For German companies importing goods worth over 150 EUR directly into Poland, it is essential to understand that all sales taking place in Poland are subject to Polish tax regulations.
Registration for VAT in Poland, correct VAT settlement upon import, and the application of Polish VAT rates for sales to consumers are mandatory. Failure to register or incorrect settlements may lead to tax penalties and loss of the right to deduct VAT.
Contact Us – We’ll Help Your Company Stay Compliant with Polish Law
If your German company imports goods from China or other non-EU countries directly into Poland and sells them to Polish consumers, it is crucial to ensure proper VAT accounting and compliance.
Our tax team will assist you with VAT registration in Poland and preparing VAT returns. Contact us to make sure your business in Poland is fully compliant and tax-safe.
