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VAT Simplifications: Easier Exports, Electronic Declarations, and Tax-Free Gifts

The act introduces simplifications for businesses exporting goods outside the European Union and streamlines import formalities. For everyday citizens, it makes receiving non-commercial gift parcels from non-EU countries easier and tax-free, even if the recipient lives in another EU country.
Key points
Easier exports with 0% VAT: Businesses can prove exports using transport or postal documents, reducing disputes with tax authorities.
No more paper declarations: Import declarations must be submitted exclusively online via the PUESC electronic platform.
VAT-free gifts from abroad: The VAT exemption for small, non-commercial gift parcels from non-EU individuals is extended to recipients living in other EU member states.
Less red tape for imports: The requirement to present paper active VAT registration certificates when settling import VAT directly in tax returns is abolished.
New rules for parcels up to €150: Couriers and postal operators will settle VAT on low-value imports electronically, collecting it from the recipient upon delivery.
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Status:
Introduced
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług.
Print number: PROJEKT USTAWY 2838
Process start date: 2026-07-23