- Poland is a good location to import goods destined for other EU countries due to its extensive airport and port network and its border with Ukraine and Belarus.
- Procedure 42 allows for avoiding VAT on imported goods.
- Typically, in procedure 40, importers pay VAT on import and then deduct it when exporting to another EU country.
- Procedure 42 exempts imports from VAT, with the final buyer in the destination EU country paying VAT.
- This procedure requires specific codes in customs declarations and JPK files.
- It can improve financial liquidity by avoiding VAT on imported goods.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
