Both import and export are subject to tax and customs law and the company conducting such activity is obliged to perform customs clearance.
Importation occurs at the moment of importing goods from the territory of a country outside the European Union to the territory of Poland. Export, on the other hand, is the removal of goods from the territory of Poland outside the EU, confirmed by the customs office. The export may be direct, if the export is made by or on behalf of the supplier. It may also be indirect, if the export is carried out by a buyer established outside the national territory or an entity operating on behalf of it.
The complexity of transactions and the high volatility of legal regulations are an additional difficulty for entrepreneurs. In such a situation, experts from the Optimum Tax Office provide professional support.
We assist in recording, documenting and measuring business transactions related to import and export of goods, intra-Community acquisitions of goods and intra-Community delivery of goods, we reliably determine the tax basis and perform all necessary settlements.