According to Article 33a. of the VAT Act, taxpayers have the option to settle VAT on imported goods without first paying the tax. Using simplified customs procedures, the taxpayer uses a VAT return that includes both the amount of output tax and input tax related to the import.
Thanks to the application of the simplified procedure, entrepreneurs who import goods do not pay the VAT due when submitting the customs declaration, but pay it when submitting the monthly tax declaration.
The difference between the standard procedure and the simplified procedure is that in the former case, the taxpayer first pays the tax and only then can deduct the amount of this tax in the return. In the simplified procedure, on the other hand, there is no physical payment of tax, the taxpayer settles VAT neutrally as output and input tax in the same VAT return.
According to the regulations (17(1)(1) of the VAT Act; 18 UCC and 77 UCC), the debtor who is obliged to pay customs duties is a VAT payer for the import of goods, regardless of whether it acts through a direct or indirect representative.
Documents can be submitted:
Theoretically - from the moment the certificates/declarations are received by NUCS, and practically - from the moment they are registered on the PUESC platform, the taxpayer has the opportunity to import goods under this procedure and retains this right until the validity of these documents expires (6 months from the date of their issuance/preparation). After this deadline, the taxpayer is no longer able to use this procedure, unless he submits new, up-to-date documents.