In brief

• Regulation of the Minister of Finance and Economy of 3 November 2026 sets out the scope of the monthly VAT return under the DUSZ procedure.
• The provisions entered into force on 4 November 2026.
• Companies settling imports should check their forms and software against the new return template.

Legal basis and scope of regulation

The Minister of Finance and Economy issued the regulation on the basis of Article 138i(17) of the Act on Value Added Tax. The act was published in the Journal of Laws (Dziennik Ustaw) as item 1452 (Rozporządzenie Ministra Finansów i Gospodarki z dnia 3 listopada 2026 r. w sprawie deklaracji miesięcznej o podatku od towarów i usług rozliczanym w szczególnej procedurze dotyczącej deklarowania i zapłaty tego podatku z tytułu importu towarów – Dziennik Ustaw RP). It applies to the monthly return filed under the DUSZ procedure, that is, the special mode of declaring and paying VAT on imports of goods.

What the return must contain

The regulation specifies the data that the monthly return should include and attaches instructions to it. It also defines where and how the return is to be filed and indicates which head of the local tax administration office (naczelnik urzędu celno-skarbowego) has local jurisdiction. Taxpayers using the DUSZ procedure will have to prepare the document according to the new template contained in the annex to the act.

When the changes apply

The regulation was signed on 3 November 2026 and enters into force one day later, on 4 November 2026. From that date, the new scope of data in the monthly DUSZ return applies.

What to check

Companies settling imports under the DUSZ procedure should compare their current forms and accounting programs with the new return template. It is also worth establishing which head of the local tax administration office (naczelnik urzędu celno-skarbowego) has local jurisdiction in a given case, as stated in the regulation.