Agencja Celna Goldi Sp. z o.o. meets the requirements of the Value Added Tax Act regarding a tax representative and provides services in accordance with the requirements of art. 18d (1) of the Act, when after import clearance there is a direct intra-Community delivery to another EU country than Poland (procedure 4200).
1. Optimization of VAT settlement
When the goods are released for free circulation by the tax representative under the customs procedure “4200”, the customer does not have to pay VAT on imports. Originally created tax duties on import are settled at a later date in the EU country of destination of goods under the intra-Community acquisition of goods. This means the abolition of the compulsion to immediately pay VAT on imports. It improves the flow of goods and increases financial liquidity.
2. Easier procedures for purchasing goods in the event of resale
In contrast to the procedure of moving goods under transit, the buyer is exempt from the obligation to carry out customs formalities. He already receives the goods that he can immediately dispose of freely. The buyer must only settle formally with the competent tax office from the tax on the intra-Community acquisition of goods.
3. Lack of registration formalities
The use of a tax representative in Poland for the purposes of import settlement and the following intra-Community supply of goods releases the taxpayer from the obligations related to registration and obtaining the Polish tax number.
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