- On June 19, 2025, a new customs system (AIS/IMPORT PLUS) was implemented due to EU regulations.
- A legal gap emerged, making VAT settlement on imports less favorable for businesses.
- The Sejm restored the ability to settle import VAT directly in tax declarations, fixing this issue.
- The change mainly benefits authorized economic operators (AEO) using simplified customs procedures, even if supplementary declarations are filed late (within a specific timeframe).
- The amendment applies retroactively and now awaits Senate approval.
Source: podatki.gazetaprawna.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.
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