In brief

• The President signed amendments to the VAT Act to simplify obligations for businesses in international trade.
• The list of documents accepted as proof of export outside the EU has been expanded.
• The requirement to present VAT registration certificates for certain simplified import procedures is eliminated.
• Import declarations under the central exemption must now be submitted electronically.

Expanded Proof of Export Documentation

The President signed the amendment to the Value Added Tax Act and several other laws on Wednesday, according to the Chancellery of the President (Prezydent podpisał ustawę ułatwiającą rozliczanie VAT w eksporcie i imporcie – Puls Biznesu). These changes are intended to reduce bureaucracy for companies and facilitate VAT settlement in cross-border trade (Nowe zasady rozliczania VAT w handlu międzynarodowym. Prezydent podpisał ustawę – GazetaPrawna.pl). For goods exported outside the European Union, the scope of documents qualifying as proof of export has been broadened. In addition to documentation verified by customs authorities, businesses can now utilize transport documents issued by carriers or freight forwarders, as well as delivery confirmations from postal operators outside the EU (Karol Nawrocki podpisał trzy ustawy. Jedna z nich dotyczy VAT – RMF24). A third option involves documentation from the customs body of a third country, coupled with a statement from the buyer confirming receipt of the goods.

Streamlined Import Procedures

The revised legislation removes the requirement for businesses to present a certificate confirming their VAT registration to the tax and customs office when utilizing certain simplified import procedures (Mniej formalności przy imporcie i eksporcie towarów – Prawo.pl). The Ministry of Finance states that the tax authority can now verify an entrepreneur's status quickly using available tools. Furthermore, some import processes are moving online; importers using the central exemption must submit their import declarations exclusively through electronic means.

Summary of Key Changes

• Export Proof: customs verification, carrier or freight forwarder transport documents, postal delivery confirmation, third-country customs documents with buyer's statement.
• Import: VAT registration certificate is no longer mandatory for simplified procedures.
• Central Exemption Import Declarations: submission must be electronic only.

Deregulation Objectives

The government describes the act as deregulation. Its stated goal is to lower costs and time for exporters and importers while aligning procedures with what the tax administration can verify independently (Nawrocki podpisał zmiany w VAT. Przedsiębiorcy łatwiej rozliczą eksport – Bankier.pl). The text has been signed, but available materials do not specify when it will take effect.