Poland Proposes Amendment to VAT Act for Import VAT Reporting Aligned with AIS/IMPORT PLUS System

• The Polish Senate published a draft amendment to Article 33a(6a) of the VAT Act to align with the AIS/IMPORT PLUS customs system changes.
• The amendment allows taxpayers to amend VAT returns for import VAT beyond the current 4-month deadline under certain conditions.
• Conditions include submitting the amendment within one month after the supplementary customs declaration deadline, using the simplified procedure, and holding AEO status.
• The new rules will apply to imports with simplified customs declarations submitted after 18 June 2025.
• The changes aim to facilitate compliance and modernize VAT reporting for businesses using the simplified import regime.

Source: fintua.com

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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