New Reporting Rules in JPK for Imports of Goods Settled under Article 33a of the VAT Act – AIS/IMPORT PLUS
On 19 June 2025, the AIS/IMPORT PLUS system was implemented, introducing changes to customs clearance and VAT reporting for imported goods.
Customs changes:
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replacement of the post-clearance message: ZC299 has been replaced with ZC429;
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identification of entities exclusively based on the EORI number;
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change in the structure of customs declaration numbers (MRN);
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customs and tax liabilities will now be calculated only in the supplementary declaration, not in the simplified declaration.
VAT (JPK) changes:
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modification of the reporting rules for imports of goods settled under Article 33a of the VAT Act.
Taxpayer’s obligations in JPK:
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For customs declarations filed in the form of simplified declarations:
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the MRN number of the supplementary declaration and the date of its acceptance.
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For customs declarations filed in the form of entry in the declarant’s records:
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the MRN number of the supplementary customs declaration covering the entry/entries made in the month for which the VAT return is submitted, as well as the date of its acceptance.
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June 2025 – parallel systems:
Some declarations will be processed through AIS/IMPORT, while others through AIS/IMPORT PLUS. This affects how document numbers are to be reported in the JPK_VAT records section for that month.
Leverage the expertise of Thedy & Partners to ensure your organization is reporting imports under the simplified procedure correctly. Failure to adapt to the new rules may result in incorrect VAT settlements, loss of the right to neutral VAT treatment, and the obligation to pay interest.