KAS Changes: Partial Declaration Corrections and Lower VAT Sanctions
The draft bill introduces the possibility of submitting a declaration correction that only partially acknowledges irregularities found during a customs-fiscal control. It also clarifies the right to submit an overdue primary declaration during the control. If the controlled party submits a declaration and pays the tax within 14 days of the control's initiation, the additional VAT liability will be set at up to 15%.
Key points
The option to partially accept control findings by submitting a correction only for accepted irregularities has been introduced.
Submitting a declaration and paying the tax within 14 days of receiving the control authorization allows for a VAT sanction of up to 15%.
Provisions allowing the effective submission of a primary declaration after the start or end of a control, if not done previously, have been clarified.
A declaration correction after the control ends has no legal effect to the extent that it reverses the control's findings.
100%
VOTING RESULTS
2025-06-24
For
416
Against
0
Abstain
0
Status:
Enacted
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