Poland’s Council of Ministers has approved a VAT deregulation bill to preserve the option for qualifying importers to settle import VAT directly in their tax return, addressing a gap created by June’s changeover to the AIS/IMPORT PLUS customs system. The draft amendment to the VAT Act—presented as part of a wider deregulation package—targets companies authorised to use simplified customs declarations. After AIS/IMPORT PLUS went live on 19 June, the simplified declaration no longer included duty and tax data; these figures are calculated later in a supplementary notification. That sequencing left some authorised traders unable to meet the conditions for “VAT in return” (Article 33a) for imports cleared on a simplified basis. The government’s communication on the draft explicitly cites this problem and states that the new rules are intended to “allow entrepreneurs to continue settling VAT on imports directly in the tax return.” AIS/IMPORT PLUS replaced Poland’s prior import-clearance system and introduced new JPK reporting references for importers using Article 33a. Professional advisories have warned since the switchover that, for simplified entries processed in AIS/IMPORT PLUS, the MRN and date of the supplementary customs declaration become the operative data points for VAT reporting—complicating timelines for taxpayers relying on deferred settlement in the VAT return. According to the government, the bill restores certainty for authorised traders by adapting Article 33a mechanics to the new customs workflow, ensuring they can still reduce cash-flow strain by offsetting import VAT in the domestic return rather than paying at the border. The measure will enter into force 14 days after publication in the Journal of Laws. Tax firms note that the proposal dovetails with other 2025 VAT adjustments tied to the AIS/IMPORT PLUS transition, including clarifications on JPK entries for imports settled under Article 33a and extensions of correction windows for taxpayers with simplified-declaration permissions and AEO status. Further guidance is expected as the bill moves through Parliament and secondary rules are finalised. Industry reaction has been broadly positive. Trade and customs advisors say the fix should prevent working-capital shocks for compliant importers that rely on deferred settlement, while keeping Poland aligned with EU customs changes that triggered the shift to AIS/IMPORT PLUS in June. What changes for importers now: once enacted, eligible businesses using simplified declarations should again be able to settle import VAT through their VAT return under Article 33a, using data from the supplementary customs notification required by AIS/IMPORT PLUS. Until publication, companies are urged to maintain careful MRN tracking and documentation to support JPK reporting and any subsequent corrections. Sources: Chancellery of the Prime Minister (gov.pl) notice on the draft VAT amendment; professional updates from international tax and customs advisors on AIS/IMPORT PLUS implementation and Article 33a reporting