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VAT Changes: Simplifications for Export and Import

The act introduces facilitations in documenting exports for the 0% VAT rate by expanding the list of acceptable evidence. It mandates electronic submission of import declarations and adjusts procedures for small shipments to new customs rules. These changes simplify settlements for entrepreneurs engaged in foreign trade.
Key points
Expansion of evidence for exporting goods outside the EU to apply 0% VAT rate.
Mandatory electronic filing of import declarations and USZ procedure updates.
Alignment with CJEU ruling on exemptions for small non-commercial shipments.
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Previous:
Placed on Calendar
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Status:
Passed House
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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