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Significant changes to Polish VAT procedures

The EU forwarding association (CLECAT) reports that Poland is about to adopt a legislative act entitled “System of monitoring of road transport of goods” in order to tackle the revenue loss induced by VAT fraud.

This system appears to be based on the same principles of the EKAER system established in Hungary on the 1st of January 2015.
 
Under the Polish System of monitoring of road transport of goods, so-called SENT, a list of selected types of goods will have to be declared.  Please note that this list could be changed by decision of the Polish Ministry) transported to / from / via Poland will be tracked by the VAT authority.  Shipments containing these selected goods will have to be notified in the SENT system by the Polish shipper (in case of goods moving from Poland), the Polish consignee (in case of goods moving to Poland) or by the carrier (in case of transit through Poland), in order to get an application number (SENT number and SENT Carrier key).
 
Depending on the situation, i.e. import, export or transit, the process may be slightly different:

Import

In order to notify the shipments which will enter into Poland and get the application number, the Polish Consignee will have to provide the following information on the SENT platform: information about Sender (+VAT number), Consignee (+VAT number), delivery address, and data concerning goods (description, CN (TARIC) number, quantity, gross weight of the goods). The consignee will have to submit the application number to the carrier (haulier) before the loading of the goods. Before entering into Poland, the carrier (haulier) will have to provide SENT with its own data (+VAT number; + license number), vehicle license plates, planned date of delivery, place and date of crossing the border, waybill number.

Export

In order to notify the shipments which will leave Poland and get the application number, the Polish shipper will have to provide the following information on the SENT platform: information about Sender (+VAT number), Consignee (+VAT number), pickup address, and data concerning goods (description, CN (TARIC) number, quantity, gross weight of the goods). The exporter will have to submit the application number to the carrier (haulier) before the loading of the goods. Before leaving Poland, the carrier (haulier) will have to provide SENT with its own data (+VAT number; + license number), vehicle license plates, actual date of departure, planned date and place of crossing the border, waybill number.

Transit

In order to notify the shipments which will transit through Poland and get the application number, the carrier (haulier) will have to provide the following information on the SENT platform: information about the shipper, consignee, and data concerning goods (description, CN (TARIC) number , quantity, gross weight of the goods,  date and place of entrance and planned date and place of departure from Poland, Carrier data (+VAT number; + license number), vehicle license plates,  waybill number). The carrier (haulier) will have to submit these information before entering into Polish territory.   The SENT reference number will be valid for 10 days. If the SENT number is missing or the data is incorrect, the carrier (haulier) could be fined up to 5000€ as from the 1st of May 2017. The fines could also be applied to the sender and the consignee.

Source: CLECAT



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