Poland changes VAT procedures for low-value imports

Targeted special procedure

The Act, dated 8 October and published as Journal of Laws item 1446, took effect on 4 November for the relevant import-procedure provisions. The procedure applies to imported distance-sale goods in consignments whose intrinsic value does not exceed the złoty equivalent of €150, excluding excise goods, where transport ends in Poland and the goods are not reported under the separate import scheme. A postal operator or authorised economic operator acting as the person responsible for collecting VAT may use it.^[1][4]

Collector statement and undelivered parcels

The amendment requires the collector to file a statement of intent with the competent customs-and-tax office. If a parcel is not delivered, the collector must pay the import VAT shown on the customs declaration unless the parcel is returned outside the EU or destroyed under the postal rules. The test turns on the statutory collector role; it does not automatically make every seller, importer or customs representative the collector.^[1][4]

Monthly electronic reporting

The collector must file an electronic monthly declaration by the 16th of the month after collecting the tax and retain item-level records including the goods description, customs-declaration reference, VAT calculated and collected, and delivery or return or destruction date. The 3 November implementing regulation, Journal of Laws item 1452, directs filing through PUESC and allocates the competent office by the collector's residence or registered office. A collector with neither in Poland uses the Lower Silesian Customs and Tax Office in Wrocław.^[1][3][4]

System transition

The customs portal reports a transitional 10-day window for the new collector statement and says its import-system validation rule will check that statement from 14 November. Postal operators, authorised economic operators, customs brokers and businesses using them should identify the statutory collector and align declarations, remittance and parcel records. The precise counting convention for the transitional statement and live PUESC validation were not independently tested.^[1][2][3]