Government simplifies VAT settlements, with second Slim VAT package

On Wednesday, the government adopted a draft amendment to the act on tax on goods and services and other acts: The new solutions include reducing formalities and improving the financial liquidity of companies.

“The government wants to continue to simplify the settlement of tax on goods and services, which is why it has prepared the so-called Slim VAT 2 package. The proposed changes are also a response to the demands of entrepreneurs addressed to the government in relation to the need to counteract the negative socio-economic effects of the COVID-19 pandemic” – wrote the CIR in a communiqué after Wednesday’s meeting of the Council of Ministers.

“The new solutions include reducing formalities and improving the financial liquidity of companies” – assured the government’s press services.

The most important solutions include, for example, enabling the taxpayer who settles the tax on the import of goods directly in the tax declaration to make a correction if he did not settle the correct amount of tax in the original declaration.

“The deduction of VAT on cars used for business activities was made easier – 100% of deductions from car expenses by extending the deadline for submitting information about the first expenditure on a motor vehicle. VAT deduction was made possible after the deadline for the deduction on an ongoing basis + – the number of settlement periods was extended, in which the taxpayer will be able to make the deduction by correcting the declaration “- we read in the CIR information.


The draft allows – optionally – the possibility of submitting a consistent declaration of the supplier and the buyer on the choice of real estate taxation in a notarial deed. The issues of releasing funds transferred from a closed VAT account to the so-called technical account.

In addition, the draft includes provisions enabling the issuance of consent to the release of funds from the VAT account if the tax arrears held by the taxpayer have been deferred or divided into installments. Other regulations contained in the draft allow the funds accumulated on the VAT account to be used to settle the contribution to KRUS.

The new solutions, Slim VAT 2, are to enter into force on October 1, 2021, with the exception of some regulations that will apply on other dates. (PAP)

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