Poland's Council of Ministers approved VAT amendments on 21 July 2026, eliminating the VAT payer certificate for importers, mandating electronic customs declarations, and allowing flexible export documentation.
Poland’s Council of Ministers approved draft amendments to the Goods and Services Tax Act on 21 July 2026. The changes target three pain points: redundant paperwork for importers, manual customs processes, and disagreements with tax authorities over export documentation.
Importers skip the VAT certificate step
Companies no longer need to submit proof of active VAT payer status to customs when claiming simplified import settlement. The tax office will verify registration directly without requiring additional paperwork. For shipments under EUR 150, businesses can now use simplified VAT rules despite recent shifts in EU customs regulations, making small cross-border purchases administratively lighter.
Electronic-only declarations and flexible export proof
All customs clearance declarations must now be filed electronically rather than on paper, cutting processing time and reducing back-and-forth with administrators.
On the export side, companies gain flexibility. Businesses will be allowed to rely on a wider range of documents to prove that goods have been exported outside the EU. Rather than requiring a single prescribed document, alternative evidence that reliably demonstrates the export may be used to support the application of the 0% VAT rate, helping reduce disputes with tax authorities.
EU alignment for B2B shipments
Poland is aligning with a European Court of Justice ruling to expand VAT exemptions on imports. The new rules let businesses send goods to individuals in other EU member states and claim the same exemptions they’d get for domestic B2B transfers, rather than being confined to Poland-only transactions.
The regulations will take effect 14 days after they are published in the Journal of Laws.
