arrow_back Trending Legislation
Share share

Changes to customs-tax audits and VAT declaration corrections

New regulations change the rules for submitting declarations and corrections during customs-tax audits. Entrepreneurs have a shorter deadline for filing corrections but can expect lower penalties for voluntary error correction.
Key points
Shorter correction deadline: only 14 days from delivery of the audit authorization or audit result.
Lower penalties for errors: during voluntary correction in the audit, additional tax liability is maximum 15% of understated tax.
Late corrections have no legal effect – declarations must be submitted on time.
New audit closure rules: notification of accepted correction ends the audit procedure.
article Official text account_balance Process page notifications_active Track this Bill
100%
VOTING RESULTS
2025-06-24
For 416
Against 0
Abstain 0
Full voting results open_in_new
gavel
Status:
Became Law
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
Additional Information
Rządowy projekt ustawy o zmianie ustawy o Krajowej Administracji Skarbowej oraz ustawy o podatku od towarów i usług.
Print number: PROJEKT USTAWY 1231
Process start date: 2025-05-08
Voting date: 2025-06-24
Voting no: 10
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Changes to customs-tax audits and VAT declaration corrections

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1231.

When did the legislative process begin?

The process officially started on 2025-05-08.

What are the main provisions?

Key points include:

  • Shorter correction deadline: only 14 days from delivery of the audit authorization or audit result.
  • Lower penalties for errors: during voluntary correction in the audit, additional tax liability is maximum 15% of understated tax.
  • Late corrections have no legal effect – declarations must be submitted on time.
  • New audit closure rules: notification of accepted correction ends the audit procedure.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-07.

Analysis and Potential Impact of PROJEKT USTAWY 1231

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes