The Ministry of Finance launched a tax consultation on the concept of implementation into the Polish legal order of the VAT warehouse institution. The purpose of the consultation is to identify sectors for which VAT warehouses may be an interesting solution. Opinions and comments with justification may be submitted to 3 April 2023
EU law allows Member States to introduce VAT exemption arrangements for certain transactions relating to international trade in goods. Exemption may be granted, inter alia, for the supply of goods to customs warehouses, non-customs warehouses and free zones. Poland has so far implemented some of the solutions allowed by the VAT Directive.
As the experience of other EU Member States shows, the non-customs warehousing procedure (the so-called ‘VAT composition’) referred to under Article 154-163 VAT Directives can be an investment incentive for businesses. VAT composition may constitute a significant simplification of VAT settlement and collection, particularly for entities active in the area of international trade in goods.
Opinions and comments on the concept, together with a detailed justification, must be submitted within the deadline until 3 April 2023 in electronic form to the address skladyVATkonsultacje@mf.gov.pl
See the details of the solution, which is the VAT composition: download pdf. Concept of implementation into the Polish legal order of the VAT composition institution