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VAT: Deadlines for import declaration corrections

The amendment specifies the deadlines for correcting tax declarations on the import of goods, particularly for authorized economic operators using simplified customs procedures.
Key points
The time to correct the VAT declaration is 4 months, counting from the month following the month in which the tax liability arose.
For authorized businesses using simplifications, this period is no later than one month after the deadline for submitting a supplementary declaration.
The changes apply to imports of goods for which a simplified declaration was submitted after June 18, 2025.
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VOTING RESULTS
2025-11-07
For 442
Against 0
Abstain 0
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług.
Print number: PROJEKT USTAWY 1728
Process start date: 2025-09-24
Voting date: 2025-11-07
Voting no: 56