Before 1 July 2020, only companies with a Polish VAT number and authorised to use simplified customs procedures or holding the status of Authorised Economic Operator (AEO) could benefit from the reverse charge mechanism for import VAT.
Since 1 July 2020, all companies that have a Polish VAT number and that clear their goods through a direct or indirect customs representative can now benefit from the reverse charge system for import VAT.
This measure allows companies to avoid cash advances and has been introduced to make Polish ports more attractive.
Source: Polish gouvernment
