In the package of simplifications for entrepreneurs proposed in the so-called SLIM VAT-2 package the legislator provided for a range of facilitations for entrepreneurs. Companies gain more time for the settlement of bad debt relief, they will also avoid the necessity of correcting invoices issued earlier than 30 days prior to a transaction, this period shall be extended to 60 days. Undoubtedly, there is one change that is most awaited, namely an amendment of the regulations referring to the settlement of import of goods in the simplified procedure of Article 33a of the Act on Goods and Services Tax. Pursuant to the SLIM VAT2 package, a taxpayer shall have the possibility to correct a tax return where import was supposed to be settled for the period of 4 months, which shall considerably limit the taxpayers’ liability and the creation of tax arrears. The majority of simplifications enters into effect as of 1 October 2021.