In brief

• The President signed an amendment to the VAT Act that is intended to simplify settlements in international trade.
• The new regulations expand the list of documents confirming export outside the EU.
• Importers no longer have to present a certificate of active VAT taxpayer status when using certain simplifications.
• Import declarations under centralized clearance are to be submitted electronically.

Simplification of VAT procedures

President Karol Nawrocki signed an amendment to the VAT Act and several other acts. The changes are intended to reduce entrepreneurs' obligations and make it easier for them to settle tax on cross-border transactions (Prezydent podpisał ustawę ułatwiającą rozliczanie VAT w eksporcie i imporcie – Puls Biznesu). The new regulations are deregulatory in nature and include a range of facilitations for the export and import of goods.

More documents confirming exports

The amendment expands the list of documents that can be used to demonstrate the shipment of goods outside the European Union. In addition to documents confirmed by customs authorities, the evidence may include transport documents issued by a carrier or forwarder, and proof of delivery of a parcel from a postal operator (Mniej formalności przy imporcie i eksporcie towarów – Prawo.pl). This is intended to make it easier to apply the 0% VAT rate on exports (Karol Nawrocki podpisał trzy ustawy. Jedna z nich dotyczy VAT – RMF24).

Easier import settlements

Entrepreneurs will be exempt from the obligation to provide the tax office with a document confirming that they are registered as active VAT taxpayers if they use some of the import simplifications. The Ministry of Finance indicates that the administration can currently verify taxpayer status quickly using available tools.

Digitalization of customs procedures

The amendment also introduces an obligation to submit import declarations electronically for taxpayers using centralized clearance (Nowe zasady rozliczania VAT w handlu międzynarodowym. Prezydent podpisał ustawę – GazetaPrawna.pl). This is intended to simplify and speed up customs procedures.