- On July 18, 2025, a draft amendment to the VAT Act was presented, focusing on changes to Article 33a.
- A new point in Article 33a will allow taxpayers with simplified procedure permits and authorized economic operator status to correct tax declarations later than four months after the tax obligation arises, but not later than one month after the supplementary declaration deadline.
- Currently, Article 33a allows registered VAT taxpayers to settle import tax in the declaration for the period when the tax obligation arose.
- If the tax is not settled within four months, the taxpayer loses the right to settle it in the declaration and must pay the tax with interest.
- Changes are related to the new AIS/IMPORT PLUS customs system implemented on June 19, 2025, which altered the data required in simplified declarations.
- Taxpayers using longer deadlines for supplementary declarations faced issues as the tax could not be settled in the declaration for the period when the simplified declaration was accepted.
- The proposed Article 33a allows taxpayers using simplifications to correct tax declarations later than four months after the tax obligation arises.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.