New rules: accounting for VAT under Article 33a - what do you need to know?
Settlement of VAT under Article 33a
On 19 June 2025, the new AIS/IMPORT PLUS system was introduced, which changes the way VAT is accounted for on imports of goods according to Article 33a of the VAT Act. The changes apply to all importers using the simplified procedure and accounting for tax in the return.
The new VAT settlement rules of Article 33a also introduced changes to the way customs duties are calculated, which is crucial for importers. It is worth noting that now any change in the rules may affect the day-to-day operations of companies involved in importing. For example, for companies that regularly import goods from countries outside the European Union, the new rules may mean that logistical and accounting processes need to be adjusted, which involves additional costs and time.
In the latest episode of the Customs Tips series, our expert, Marcin Szreder, explains exactly what these changes are and how to correctly account for VAT after the implementation of AIS/IMPORT PLUS. Watch the recording and make sure your business is compliant with the new regulations.
What has changed in accounting for import VAT?
It is also worth noting the new opportunities created by AIS/IMPORT PLUS, such as the simplification of procedures and increased transparency in tax calculations. Companies that adapt to these changes can gain a competitive advantage by avoiding accounting errors and gaining greater control over their tax obligations.
For example, if your company imports electronics, the new regulations may require you to work closely with suppliers and shippers to ensure that all documents are correctly drafted and filed. If documents do not comply with the new requirements, this could lead to delays in deliveries and additional costs associated with potential penalties. Make sure your company is adequately prepared for these changes to avoid unpleasant surprises.
The most important change relates to the point at which tax liability arises and the data to be reported in the VAT PPS.
When implementing the new AIS/IMPORT PLUS system, it is advisable to provide training to staff responsible for handling customs and tax procedures. A well-trained team is key to the success of any business, especially in such a rapidly changing legal environment. It is worth investing in knowledge to maximise operational efficiency and avoid costly mistakes.
In simplified declarations and entries in the declarant's register, duties and taxes are no longer calculated at the initial declaration stage - they are only calculated in the supplementary declaration. This means that:
What data should be shown in the VAT P.P.K.?
If you account for the import of goods in accordance with Article 33a of the VAT Act, you must provide in the record part of the VAT JPK file:
Example:
Register entry - 5 July 2025, supplementary application accepted - 5 August.
VAT is settled in the July return, with the MRN number and date of 5 August.
✅ Simplified notification:
also provide the MRN of the supplementary declaration, and the date of its acceptance.
Example:
The simplified application was accepted on 5 July, the supplementary application on 10 August.
You settle the VAT in the July return, using the data from the 10 August document.
Note on transition month - June 2025
The new AIS/IMPORT PLUS system came into effect on 19 June 2025, so June was a mixed month - some submissions were still being made in the „old” system and some already in the new system.
🔹 For simplified declarations before 19 June - you show the MRN and the date of acceptance of the simplified declaration (AIS/IMPORT).
🔹 For applications after 19 June - you show data from the supplementary application (AIS/IMPORT PLUS).
🔹 For entries in the register - regardless of the date, you always give the MRN and the date of the supplementary application.
Accounting for VAT with Article 33a changes - What does this mean for your business?
If you use the VAT settlement in the return (Article 33a), you must implement new reporting procedures to avoid errors in the VAT PPS. Incorrect reporting of data can lead to:
❌ erroneous billing,
❌ calls from the tax authorities,
❌ problems with declaration corrections.
Accounting for VAT under Article 33a - How can Alfa Customs Agency help you?
At Alfa Customs Agency, we keep abreast of changes in customs and tax regimes. We offer comprehensive support in accounting for VAT on imports of goods according to Article 33a:
VAT settlement under Article 33a - Need support ?
Trust the experience of our customs agents. Contact us and find out how to simplify your VAT returns under the new system.
Article 33a VAT settlement in a nutshell - see more on the procedure Article 33a
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Finally, it is worth remembering that any change in the law, including Article 33a VAT accounting, brings both challenges and opportunities. The key to success is to be flexible and open to change, and to continuously improve your company's processes. By adapting to new market conditions, you will be able to not only survive, but thrive in difficult times.
New rules: accounting for VAT under Article 33a - what do you need to know? Following the changes under Article 33a, you need to adjust your VAT return reporting procedures to avoid problems with the tax authorities. Alfa Customs Agency offers support in accounting for VAT on imports of goods in accordance with Article 33a, helping you to avoid errors and corrections to your returns. Our experience and knowledge of current legislation will make the VAT settlement process easier for your company. Contact us to simplify the VAT settlement process and be prepared for the new VAT settlement requirements under Article 33a.
