Poland: Application for an AEO authorisation through the EU trader portal
International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Poland: Application for an AEO authorisation through the EU trader portal

Sponsored by

sponsored-firms-mddp.png
li-poland-as202720182.jpg

Agnieszka Kisielewska of MDDP outlines the recent changes that traders face in applying to become an authorised economic operator (AEO) and the benefits that they can reap from the status.

As of October 1 2019, economic operators should introduce all new applications for authorised economic operator (AEO) status together with the self-assessment questionnaire (SAQ) electronically. The transitional period set out by the EU legislation ended on September 30 2019 and after this day, it became mandatory to submit customs simplifications (AEOC) and/or security and safety (AEOS) applications together with the SAQ electronically by using the EU trader portal for electronic AEO (eAEO).

The eAEO platform is available on the EU trader portal, which is a harmonised trader interface. AEO holders and candidates as well as the member states should use the portal for the exchange of information concerning applications and decisions related to AEO authorisations.

In the EU alone, 17,290 entities hold AEO status, of which 866 have been obtained in Poland.

Any entrepreneur based in the EU who participates in the international trade of goods and performs customs formalities can apply for an AEO if the following criteria are met:

  • Compliance with customs legislation and taxation rules and absence of criminal offences related to the economic activity;

  • Appropriate record keeping;

  • Financial solvency;

  • Proven practical standards of competence or professional qualifications (only AEOC); and

  • Appropriate safety and security standards (only AEOS).

AEO authorisation enables its holders to benefit from a number of facilitations granted by the Union Customs Code (UCC), e.g. fewer physical and document-based controls related to security and safety (AEOS) and related to other customs legislation (AEOC); and prior notification in case of selection for customs control (related to other customs legislation) (AEOC).

Mutual recognition expands the benefits of AEOs from the EU to other countries such as China, Japan, Norway, Switzerland and the US. Preparation for Brexit and amendments in the Polish law on Simplified Import VAT accounting encourage an increasing amount of economic operators to apply for AEO status. The eAEO on the EU trader portal should facilitate and speed up the process of application for AEO status, including for the exchange of information related to AEO applications, decisions and their management.

MDDP
E: agnieszka.kisielewska@mddp.pl
W: www.mddp.pl

more across site & bottom lb ros

More from across our site

Jeremy Brown arrives at the firm after a near 16-year career with Deloitte
PwC could elect a woman into the senior leadership position for the first time; in other news, KPMG Australia has extended its CEO’s term
The Senate report into PwC’s scandal is titled ‘The cover up worsens the crime’
Law firms that are conscious of their role in society are more likely to win work, according to a survey of over 23,000 in-house professionals
The firm’s tax business generated a quarter of HLB’s overall revenues in 2023
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort
Binance has also been accused of manipulating foreign exchange rates via currency speculation and rate-fixing
Six individuals should have raised questions over information they received but did not breach professional standards, according to the firm
The partnership of KPMG UK has installed Holt for a second term as CEO and senior partner; in other news, a Baker McKenzie partner has sued the IRS
HSBC has settled a claim originally worth £240m relating to a failed film tax relief scheme without admitting liability or wrongdoing
Gift this article