- Polish Parliament approved amendments to the VAT law on exports and import VAT relief, pending presidential signature and publication.
- The export of goods definition is being changed so the 0% VAT rate no longer depends on having official customs-confirmed export documents.
- New acceptable evidence for the 0% export VAT rate will include carrier/freight forwarder transport documents (including electronic), postal delivery confirmations, or non-EU customs import/clearance documents plus the buyer’s statement that goods arrived outside the EU.
- For import VAT relief, tax authorities will verify the applicant’s VAT status themselves instead of requiring a VAT registration certificate from the applicant.
- The rules should apply 14 days after publication; the changes may support claims to recover VAT previously self-assessed on unconfirmed exports, subject to case-by-case review.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
