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Customs clearance under the simplified procedure 33a is an alternative to standard customs clearance. It consists in the fact that, when importing, VAT on the value of the goods is not paid immediately after customs clearance, but is settled in the VAT-7 tax return submitted monthly. Thanks to this solution, the company's liquidity is in better shape due to the lack of freezing of funds.
What are the practical benefits of clearance under simplified procedure 33a?
Let us imagine a situation in which we import goods in the amount of PLN 100 000. During customs clearance, VAT will be charged in the amount of 23 %, or PLN 23 000. We will have to pay the tax immediately after the customs clearance, which will deplete our account by PLN 23 000. Of course, we can deduct the tax from the input tax when selling to our customers, although such a procedure may take quite a long time depending on our sales volume.
And this is where the 33a clearance comes in as a solution, which allows us to defer the payment of VAT and settle it in the monthly tax return JPK-V7. This way, we do not have to shell out a large sum when paying the tax but settle it in the monthly return. This secures the liquidity of the company and means that we do not freeze money.
How to use the 33a briefing ?
The 33a clearance can be used by traders who obtain a permit from the Head of Customs and Revenue. Most customs agencies will assist in the procedure for obtaining an Article 33a clearance. They will provide information and send us all the necessary documents that are required to be submitted to the office.
It is worth mentioning that the customs agency, as an agent, is jointly and severally liable in the event that the taxpayer does not show the customs debt in the VAT return - i.e. the customs agency is also liable for the arrears and any interest. For this reason, customs agencies give their own approval for clearance in Article 33a to the client concerned. This is quite important and we must remember that this is subject to the individual consent of the agency.
Requirements to benefit from Article 33a severance :
- Use of a customs agency as an agent by the importer,
- No tax arrears,
- No arrears in the payment of social security contributions,
- A statement that the entity is an active VAT payer.
In summary, the use of simplified clearance for importing goods is an interesting option for importers. VAT settlement is deferred and payment of the amount due instead of at the time of clearance is made in the monthly VAT7 return.
