- From 2025, changes in VAT regulations for import will allow taxpayers who submit simplified declarations and have customs authority approval for supplementary declarations beyond 120 days to directly account for import VAT in their tax returns. This amendment to the VAT Act, approved by the government, aims to simplify the process by allowing reverse charge VAT accounting in a single declaration, avoiding upfront VAT payments. The change is now under parliamentary review. It primarily affects entities using simplified import declarations, who may face challenges due to varying deadlines for supplementary declarations set by customs authorities.
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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