Poland Senate Considers Bill to Amend VAT Act

The Polish Senate Nov. 12 accepted for consideration Bill No. 528, to amend the VAT Act. The bill includes measures to allow actively registered VAT payers with outstanding VAT amounts due on imported goods to file amended returns: 1) within four months from the month after the VAT liability arose; and 2) more than four months after the VAT liability arose, but not later than within one month after the filing deadline for supplementary declarations, for economic operators using simplified customs declarations. The law would enter into force 14 days after publication, and would apply to imports of goods for ...