In brief

• The amendment to the VAT Act changes the definition of exports of goods outside the European Union.
• The definition excludes the export of goods by the purchaser for the equipment or supplies of recreational yachts and privately used means of transport.
• The taxpayer must first have the status of an active VAT taxpayer and only then confirm it before the customs authority.
• The act was published on 3 November 2026 and enters into force on 18 November 2026.

What the amendment changes

The act of 8 October 2026 introduces amendments to the Act on Value Added Tax of 11 March 2004. (Ustawa z dnia 8 października 2026 r. o zmianie ustawy o podatku od towarów i usług – Dziennik Ustaw RP) The first change concerns Article 2, point 8, i.e. the definition of export. Export is understood as the supply of goods shipped or transported from the country outside the European Union, carried out by the supplier or the purchaser based outside the country, or carried out on their behalf. Excluded from this definition are situations in which the purchaser alone exports goods for the equipment or supplies of recreational yachts, tourist aircraft or other means of transport used privately.

The second change is a restructuring of the condition in Article 33(7a). The taxpayer must first be registered as an active VAT taxpayer, and only then presents documents confirming this fact to the customs authority. The act also repeals letter b in Article 33a(2), point 1.

When it applies

The act was published on 3 November 2026 in the Journal of Laws (Dziennik Ustaw) as item 1446. It enters into force on 18 November 2026.

Who it affects

The changes apply to VAT taxpayers, especially companies shipping goods outside the European Union and entrepreneurs serving purchasers from outside the country. For them, the most important are the new rules on the definition of export and the need to confirm active VAT status before the customs authority.