{"id":1169,"date":"2025-07-18T09:29:44","date_gmt":"2025-07-18T07:29:44","guid":{"rendered":"https:\/\/alfaagencjacelna.pl\/?p=1169"},"modified":"2025-07-21T12:40:03","modified_gmt":"2025-07-21T10:40:03","slug":"vat-clearance-under-article-33a2","status":"publish","type":"post","link":"https:\/\/alfaagencjacelna.pl\/en\/rozliczenie-vat-z-art-33a2\/","title":{"rendered":"New rules: accounting for VAT under Article 33a - what do you need to know?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Settlement of VAT under Article 33a<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<br><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"New rules for accounting for VAT on imports - AIS\/IMPORT PLUS and Article 33a\" width=\"720\" height=\"405\" src=\"https:\/\/www.youtube.com\/embed\/isLNbcTOEi8?feature=oembed&#038;enablejsapi=1&#038;origin=https:\/\/alfaagencjacelna.pl\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">What has changed in accounting for import VAT?<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><br>The most important change relates to the point at which tax liability arises and the data to be reported in the VAT PPS.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_8915c8-12:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_8915c8-12 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_8915c8-12 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_8915c8-12 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_8915c8-12 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_8915c8-12 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_a8fa11-ec .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_a8fa11-ec\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">data for VAT records should be taken specifically from the supplementary declaration<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-1169_da56df-30 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_da56df-30\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">and the month of VAT settlement remains the month of acceptance of the initial declaration (i.e. entry in the register or simplified declaration)<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">What data should be shown in the VAT P.P.K.?<\/h3>\n\n\n\n<p><br>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:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_3ea95d-9d:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_3ea95d-9d ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_3ea95d-9d ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_3ea95d-9d ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_3ea95d-9d ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_3ea95d-9d kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_71ca53-07 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_71ca53-07\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">customs declaration number (MRN) or import declaration number from Article 33b,<\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_d5ab2f-b7:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_d5ab2f-b7 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_d5ab2f-b7 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_d5ab2f-b7 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_d5ab2f-b7 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_d5ab2f-b7 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_1a18c4-89 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_1a18c4-89\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">date of acceptance of the customs declaration or import declaration<\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_dac362-1b:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_dac362-1b ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_dac362-1b ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_dac362-1b ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_dac362-1b ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_dac362-1b kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_fd568b-63 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_fd568b-63\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Depending on the type of notification, different interpretations apply:<\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_092d8b-a3:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_092d8b-a3 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_092d8b-a3 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_092d8b-a3 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_092d8b-a3 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_092d8b-a3 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_635684-10 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_635684-10\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Entry in the registry of the applicant:<br>give the MRN of the supplementary declaration, and the date of its acceptance.<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<p><strong>Example:<\/strong><br>Register entry - 5 July 2025, supplementary application accepted - 5 August.<br>VAT is settled in the July return, with the MRN number and date of 5 August.<\/p>\n\n\n\n<p>\u2705 Simplified notification:<br>also provide the MRN of the supplementary declaration, and the date of its acceptance.<\/p>\n\n\n\n<p><strong>Example:<\/strong><br>The simplified application was accepted on 5 July, the supplementary application on 10 August.<br>You settle the VAT in the July return, using the data from the 10 August document.<\/p>\n\n\n\n<p><strong>Note on transition month - June 2025<\/strong><\/p>\n\n\n\n<p><br>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 \u201eold\u201d system and some already in the new system.<\/p>\n\n\n\n<p>\ud83d\udd39 For simplified declarations before 19 June - you show the MRN and the date of acceptance of the simplified declaration (AIS\/IMPORT).<br>\ud83d\udd39 For applications after 19 June - you show data from the supplementary application (AIS\/IMPORT PLUS).<br>\ud83d\udd39 For entries in the register - regardless of the date, you always give the MRN and the date of the supplementary application.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Accounting for VAT with Article 33a changes - What does this mean for your business?<\/h2>\n\n\n\n<p><br>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:<\/p>\n\n\n\n<p>\u274c erroneous billing,<br>\u274c calls from the tax authorities,<br>\u274c problems with declaration corrections.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Accounting for VAT under Article 33a - How can Alfa Customs Agency help you?<\/h2>\n\n\n\n<p><br>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:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_602c8e-ce:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_602c8e-ce ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_602c8e-ce ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items1169_602c8e-ce ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items1169_602c8e-ce ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items1169_602c8e-ce kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-1169_14c4f0-a6 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_14c4f0-a6\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">preparation of correct supplementary declarations<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-1169_f1c555-80 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_f1c555-80\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">indication of the relevant data for the VAT JPK<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-1169_339954-d4 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_339954-d4\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">tax and customs advice,<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-1169_f8514c-1a .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-1169_f8514c-1a\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">transition assistance (AIS\/IMPORT \u2192 AIS\/IMPORT PLUS).<\/span><\/li>\n<\/ul><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VAT settlement under Article 33a - Need support ?<\/h2>\n\n\n\n<p><br>Trust the experience of our customs agents. Contact us and find out how to simplify your VAT returns under the new system.<\/p>\n\n\n<div class='fluentform ff-default fluentform_wrapper_3  ff_guten_block ff_guten_block-3 ffs_default_wrap'><form data-form_id=\"3\" id=\"fluentform_3\" class=\"frm-fluent-form fluent_form_3 ff-el-form-top ff_form_instance_3_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_3_1\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Contact<\/legend><input type='hidden' name='__fluent_form_embded_post_id' value='1169' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"17d908a743\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/1169\" \/><div data-name=\"ff_cn_id_1\"  class='ff-t-container ff-column-container ff_columns_total_2'><div class='ff-t-cell ff-t-column-1' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"email\" name=\"email_2\" id=\"ff_3_email_2\" class=\"ff-el-form-control\" placeholder=\"E-mail\" data-name=\"email_2\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-2' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"number\" name=\"numeric_field\" id=\"ff_3_numeric_field\" class=\"ff-el-form-control\" placeholder=\"Telephone number\" data-name=\"numeric_field\" inputmode=\"numeric\" step=\"any\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_3_description\" name=\"description\" id=\"ff_3_description\" class=\"ff-el-form-control\" placeholder=\"Subject\" rows=\"3\" cols=\"2\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group    ff-el-input--content'><div class='ff-el-form-check ff-el-tc'><label aria-label='I consent to being contacted by telephone for the purpose of handling this application. I consent to receiving marketing information by means of electronic communication and by telephone' class='ff-el-form-check-label ff_tc_label' for=\"gdpr-agreement_7227a1ad3ad6c9483756553e1cc6a4e8\"><span class='ff_tc_checkbox'><input type=\"checkbox\" name=\"gdpr-agreement\" class=\"ff-el-form-check-input ff_gdpr_field\" data-name=\"gdpr-agreement\" id=\"gdpr-agreement_7227a1ad3ad6c9483756553e1cc6a4e8\"  value='on' aria-invalid='false' aria-required=\"true\"><\/span> <div class='ff_t_c'>I consent to being contacted by telephone for the purpose of handling this application. I consent to receiving marketing information by means of electronic communication and by telephone<\/div><\/label><\/div><\/div><div class='ff-el-group ff-text-center ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md ff_btn_style\"  aria-label=\"SEND\">SEND<\/button><\/div><\/fieldset><input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form><div id='fluentform_3_errors' class='ff-errors-in-stack ff_form_instance_3_1 ff-form-loading_errors ff_form_instance_3_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_3_1 = {\"id\":\"3\",\"ajaxUrl\":\"https:\\\/\\\/alfaagencjacelna.pl\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"asteriskPlacement\":\"asterisk-right\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_3_1\",\"form_id_selector\":\"fluentform_3\",\"rules\":{\"email_2\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true},\"email\":{\"value\":true,\"message\":\"To pole musi posiada\\u0107 prawid\\u0142owy email.\",\"global_message\":\"To pole musi posiada\\u0107 prawid\\u0142owy email.\",\"global\":true}},\"numeric_field\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true},\"numeric\":{\"value\":true,\"message\":\"To pole musi posiada\\u0107 prawid\\u0142owy numer telefonu\",\"global_message\":\"To pole musi posiada\\u0107 prawid\\u0142owy numer telefonu\",\"global\":true},\"min\":{\"value\":\"\",\"message\":\"Validation fails for minimum value\",\"global_message\":\"Validation fails for minimum value\",\"global\":true},\"max\":{\"value\":\"\",\"message\":\"Validation fails for maximum value\",\"global_message\":\"Validation fails for maximum value\",\"global\":true},\"digits\":{\"value\":\"\",\"message\":\"Validation fails for limited digits\",\"global_message\":\"Validation fails for limited digits\",\"global\":true}},\"description\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true}},\"gdpr-agreement\":{\"required\":{\"value\":true,\"message\":\"To pole jest wymagane.\",\"global_message\":\"To pole jest wymagane.\",\"global\":true}}},\"debounce_time\":300};\n                            <\/script>\n            \n\n\n<p><\/p>\n\n\n\n<p>Article 33a VAT settlement in a nutshell - see more on the procedure <a href=\"https:\/\/alfaagencjacelna.pl\/en\/article-33a\/\">Article 33a<\/a><\/p>\n\n\n\n<p>Keep up to date with changes - follow our profile on <a href=\"https:\/\/www.linkedin.com\/company\/106655926\" target=\"_blank\" rel=\"noopener\">Linkedin<\/a> where we provide you with regular and free tips.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Rozliczenie VAT z art. 33a 19 czerwca 2025 r. wprowadzono nowy system AIS\/IMPORT PLUS, kt\u00f3ry zmienia spos\u00f3b rozliczania VAT od importu towar\u00f3w wed\u0142ug art. 33a ustawy o VAT. Zmiany dotycz\u0105 wszystkich importer\u00f3w korzystaj\u0105cych z procedury uproszczonej i rozliczaj\u0105cych podatek w deklaracji. Nowe zasady rozliczenia VAT z art. 33a wprowadzi\u0142y r\u00f3wnie\u017c zmiany w sposobie obliczania nale\u017cno\u015bci&#8230;<\/p>","protected":false},"author":2,"featured_media":1177,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1,11],"tags":[],"class_list":["post-1169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-celna-baza-wiedzy","category-celne-wskazowki"],"taxonomy_info":{"category":[{"value":1,"label":"Celna baza wiedzy"},{"value":11,"label":"Celne Wskaz\u00f3wki"}]},"featured_image_src_large":["https:\/\/alfaagencjacelna.pl\/wp-content\/uploads\/2025\/07\/rozliczenieVATzART33a-1024x683.png",1024,683,true],"author_info":{"display_name":"aneta","author_link":"https:\/\/alfaagencjacelna.pl\/en\/author\/aneta\/"},"comment_info":0,"category_info":[{"term_id":1,"name":"Celna baza wiedzy","slug":"celna-baza-wiedzy","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":35,"filter":"raw","cat_ID":1,"category_count":35,"category_description":"","cat_name":"Celna baza wiedzy","category_nicename":"celna-baza-wiedzy","category_parent":0},{"term_id":11,"name":"Celne Wskaz\u00f3wki","slug":"celne-wskazowki","term_group":0,"term_taxonomy_id":11,"taxonomy":"category","description":"","parent":1,"count":25,"filter":"raw","cat_ID":11,"category_count":25,"category_description":"","cat_name":"Celne Wskaz\u00f3wki","category_nicename":"celne-wskazowki","category_parent":1}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/1169","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/comments?post=1169"}],"version-history":[{"count":8,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/1169\/revisions"}],"predecessor-version":[{"id":1189,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/posts\/1169\/revisions\/1189"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/media\/1177"}],"wp:attachment":[{"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/media?parent=1169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/categories?post=1169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alfaagencjacelna.pl\/en\/wp-json\/wp\/v2\/tags?post=1169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}