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Farewell to CELINA

On 1st May 2019, the CELINA import notification system was ultimately shut down. As of this day, all import declarations are solely handled by the AIS/IMPORT (Automatic Import System).

The AIS/IMPORT system was built on the basis of the EU Customs Code and executory provisions. Starting from 27th December 2017, the system had been gradually implemented by the Polish customs and tax administration and operated alongside the CELINA system. During the transition period, entrepreneurs had the possibility to send import declarations via both, CELINA and AIS/IMPORT systems, however, on 1st May 2019 CELINA system was eventually deactivated.

REPLACEMENT?

The purpose of launching new centralised AIS/INTRASTAT system was the need to adapt the communication and IT tools used by the customs administration to the new EU regulations as well as improve the process of handling customs declarations. It is one of the components of the e-Cło (e-Customs) programme and operates within the SISC environment.

From the VAT taxpayer’s perspective, the most important feature offered by the system is handling of standard, simplified and supplementary customs declarations (ZCP) and notifications submitted for entry in the declarant’s records (PWD).

Taxpayers using the option of settling VAT directly in their VAT return under provisions of Article 33a of the Polish VAT Act are now also obliged to use the AIS/IMPORT system for submitting their applications. Moreover, the system automatically checks the validity of statements/certificates submitted to the customs authorities.

NEW FORMAT OF NOTIFICATION

The previous Certified Customs Declaration (PZC), which was, within the meaning of the Polish VAT Act, a customs document entitling to deduct input VAT, was replaced by a ZC299 notification. The form of the document has changed, but the data content is similar to the one in previous PZC notification. What is important, according to the instructions of Polish Ministry of Finance, the MRN (Movement Reference Number) and not the application reference number should be included in the VAT register and JPK-VAT files.

Time and practice will tell how beneficial and noticeable the change of the system will be from the taxpayer’s point of view.

Maciej Szeweńko

VAT Consultant

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