- Poland has enacted VAT amendments that significantly simplify VAT settlement for exports and imports of goods.
- For exports, the list of documents proving dispatch outside the EU has been expanded; the 0% VAT rate may now be supported by carrier/forwarder transport documents (including electronic ones), postal delivery confirmations outside the EU (including electronic), and third-country customs documents confirming import/clearance plus the buyer’s written statement.
- Lack of a customs message alone will no longer automatically prevent application of the 0% VAT rate, if other reliable evidence shows the goods were actually exported outside the EU.
- The new export documentation rules apply retroactively to transactions for which the VAT return deadline has not yet expired, and to advance payments if export occurs on or after the law’s effective date.
- For imports, the law removes the need to present proof of active VAT registration to customs when using simplified import VAT rules (including under Article 33a); customs will verify status itself, introduces mandatory electronic import declarations for centralized clearance, and adds new rules for the simplified procedure for low-value import consignments up to EUR 150 in SOTI, including an intention notice and electronic monthly declarations.
Source: mddp.pl
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.
