PolandInternetowy System Aktów Prawnych
Monthly DUSZ import-VAT return: PUESC filing, office and data fixed
New 3 November 2026 finance ministry regulation fixes the monthly DUSZ form, PUESC filing route and which customs-tax chief receives it, in force from 4 November 2026.
By Taxxa AI OyPublished 3 November 2026
Industry: Across industries
Persons responsible for collecting VAT under the special procedure for declaring and paying import VAT file a monthly DUSZ declarationSejm for each month
Sejm.
The declaration identifies the customs-tax officeSejm receiving it
Sejm, the person responsible for collecting the tax within the meaning of Article 138i(1) of the VAT Act, the month and year it covers, and the date it was drawn up.
The core amount is the total VAT collected from customs declarations in the covered monthSejm, including VAT collected in that month from customs declarations made in earlier months
Sejm.
Identification data comprise the NIP tax identifier, the surname, first name and date of birth for a natural person or the full name for any other entity, and the address of residence or registered seat. An e-mail address and contact telephone number may be added but are not mandatory.
The declaration carries two mandatory warnings to the person responsible: unpaid or partly paid tax shown in the declaration provides a basis for issuing an enforcement title under administrative enforcement proceedings, and stating an untruth or concealing the truth thereby exposing tax to loss triggers liability under the Fiscal Penal Code.
Filing runs to the customs-tax office through which the chief competent under Article 138i(5) of the VAT Act performs his tasksSejm, using the Platforma Usług Elektronicznych Skarbowo-Celnych
Sejm under the electronic document pattern made available on that platform by the minister competent for public finance
Sejm.
Local competence follows the residence or seat of the person responsible for collecting the taxSejm. A person with neither a seat nor a place of residence in Poland files to the Naczelnik Dolnośląskiego Urzędu Celno-Skarbowego we Wrocławiu.
Sejm
The requirements apply from 4 November 2026Sejm, the day after announcement of the 3 November 2026 instrument. Legal basis: 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 (Dz. U. 2026 poz. 1452), issued under Article 138i(17) of the Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług.
Route monthly DUSZ declarations for the Article 138i import procedure through PUESC to the competent customs-tax chief using the new data set from 4 November 2026.
Sources
- 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
- Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 września 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku od towarów i usług