Poland signs VAT import and export simplification law

The amendment changes the Act of 11 March 2004 on tax on goods and services. It removes customs confirmation from the statutory definition of exports and expressly allows alternative evidence for zero-rating. This includes carrier or freight-forwarder records showing delivery outside the EU, postal delivery records, and foreign customs import-clearance documents accompanied by the purchaser’s written delivery statement. Electronic carrier and postal records can qualify.^[2][3]

Exporters must still hold evidence by the relevant return deadline. If it is missing, the amended rules allow recognition in the following period when evidence arrives by that period’s deadline; otherwise domestic rates apply, with correction when evidence is subsequently obtained. Advance-payment zero-rating ordinarily requires export and evidence within six months from the end of the payment month. Existing Article 41(9b) permits later export where justified by the supply’s specific circumstances and delivery terms. Transitional rules cover exports whose return deadline has not expired at commencement and specified advance payments.^[2][3]

For imports, the law removes the separate active-VAT-registration confirmation from the documentation required for specified security relief and import VAT accounting through the periodic return. Active registration itself remains necessary: this is a paperwork simplification, not removal of underlying eligibility conditions. For centralised clearance involving an indirect representative, the taxpayer for whom the declaration is made files the import return, which must be electronic. Earlier accounting periods retain the previous rules.^[2][3]

The special import-VAT arrangements under Article 138i gain an express electronic monthly-return deadline of the 16th of the following month. Payment already has a 16th-day deadline under existing law. Postal operators and authorised economic operators must submit a statement that they intend to use the arrangements. The law also specifies return and record content, and addresses tax on undelivered parcels, with exceptions for qualifying returns outside the EU or destruction.^[2][3]

Separately, the amendment removes the requirement that the recipient of qualifying private, non-commercial gift parcels be staying in Poland. Other exemption conditions remain. It also adjusts customs-debt notification treatment for Article 138i imports and replaces relevant delegated-rule powers. The separate September amendment, Gazette item 1270, contains later-starting changes; it is not the commencement authority for this October law.^[2][3][5]

Most provisions commence 14 days after Gazette publication. The Article 138i changes, gift-parcel amendment, specified notification change and related transitional provisions commence the following day; the new statement has a ten-day transitional window. These relative rules should not be replaced with an assumed fixed start date. Groups should map export evidence, importer arrangements and filing responsibilities while awaiting verified publication and implementing details.^[2][4]