In brief

• President Karol Nawrocki signed an amendment to the VAT Act simplifying settlements in trade with foreign countries.
• Exports outside the EU can be documented with a broader set of evidence, including documents from the carrier, forwarder and postal operator.
• Importers do not have to present confirmation of registration as an active VAT taxpayer, and declarations under centralised clearance are submitted electronically.

Easier export confirmation

President Karol Nawrocki signed on Wednesday, 28 October, an amendment to the Act on value added tax and several other acts. The Chancellery of the President announced that the changes are meant to relieve businesses and simplify VAT settlements in trade with foreign countries (Prezydent podpisał ustawę ułatwiającą rozliczanie VAT w eksporcie i imporcie - Puls Biznesu - pb.pl – pb.pl) (Prezydent Karol Nawrocki podpisał trzy ustawy – fakt.pl).

The most important change concerns exports. Until now, shipping goods outside the European Union generally required a document confirmed by customs authorities. The new rules also allow documents issued by a carrier or forwarder, confirmations of delivery of a shipment outside the EU issued by a postal operator, and documents from the customs administration of a third country together with a statement from the buyer confirming receipt of the goods. As a result, it will be easier to apply the 0% VAT rate on exports.

Fewer formalities for imports

Entrepreneurs will not have to present to the customs and tax office confirmation of registration as an active VAT taxpayer in order to use simplified rules for importing goods. The administration can verify this status with its own tools.

The Act also provides for the electronisation of some procedures. Import declarations submitted by taxpayers using centralised clearance are to be sent to the office exclusively in electronic form.

What it means for a small business

Companies shipping goods outside the EU gain more ways to document exports, especially for postal and courier shipments. Importers can skip one document, and some matters will be handled online. The amendment also contains other deregulation changes, the full scope of which follows from the text of the Act.

Read also

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• Prezydent podpisał ustawę: wyższy próg zwolnienia z PCC dla transakcji prywatnych