In brief

• President Karol Nawrocki signed an amendment to the VAT Act that simplifies VAT settlement in international trade.
• Exporters will gain a broader catalogue of proofs of export of goods outside the EU, needed to apply the zero VAT rate.
• For imports, there will be no need to present a certificate of active VAT taxpayer status, and import declarations will move fully to electronic form.

Broader catalogue of export proofs

President Karol Nawrocki signed on Wednesday, 28 October, an amendment to the Act on value added tax and certain other acts. According to the Chancellery of the President of the Republic of Poland, the changes are meant to simplify entrepreneurs' obligations and facilitate VAT settlement in international trade (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 amendment is deregulatory in nature.

The most important change concerns proofs of export of goods outside the European Union, which are needed to apply the zero VAT rate on exports. Alongside documents confirmed by customs authorities, the exporter will be able to present transport documents issued by a carrier or forwarder. A confirmation of delivery of a shipment issued by a postal operator will also be recognised, as well as documents of a third country's customs administration combined with a declaration by the buyer of receipt of the goods.

Import without a VAT status certificate

Entrepreneurs will not have to show the head of the customs and tax office a certificate of registration as an active VAT taxpayer in order to use some of the import simplifications. The Ministry of Finance indicates that the tax administration can quickly verify taxpayer status without the entrepreneur's involvement.

Electronic procedures

Import declarations are to be submitted exclusively in electronic form, and some import procedures will be possible to handle online.

Read also

• VAT amendment: changes to the definition of export of goods and rules for the act of 8 October 2026