Polish Sejm committees recommend passing the VAT import-consignment bill unchanged
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 3 September 2026
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Systems
- Customs, Tax engine
- Verified
- Fetched from official source · high confidence
Importers, marketplaces and postal or express operators handling low-value consignments into Poland — no action while this remains a bill.
No action - monitoring only. Track Sejm print 2838 through second/third reading before planning changes to Polish import VAT declaration handling.
CustomsTax engine
The Sejm's joint Committee on Deregulation (DER) and Public Finance Committee (FPB) issued their committee report on 3 September 2026 on the government bill amending the VAT Act in connection with import declarations and the abolition of the EUR 150 customs-duty exemption (Sejm print 2838), published as print 3054 with rapporteur Marek Jan Chmielewski, recommending the Sejm pass the annexed bill text unchanged. The bill has not had its second or third reading and remains unpassed. This supersedes pl-vat-druk-2838-first-reading-2026, which reported only the 30 July 2026 first reading and referral to committee.
What changed in detail
This is a bill, not law. On 3 September 2026 the Sejm’s Deregulation Committee (DER) and Public Finance Committee (FPB) reported jointly on the government bill amending the Value Added Tax Act — Sejm print 2838 — and their report was published as print 3054, with Marek Jan Chmielewski as rapporteur. The committees proposed that the Sejm adopt the annexed draft (załączony projekt ustawy) and recorded no minority motions.
The bill would amend the VAT Act in connection with import declarations and the abolition of the customs-duty exemption for consignments worth up to EUR 150. The Sejm’s process record describes it as implementing the government’s deregulation measures.
At the 12 September 2026 capture date behind this entry, the bill had not had its second or third reading. It has since had both: the second reading was taken at the Sejm’s 65th sitting on 15 September 2026, moving immediately to third reading, and the bill was passed on 18 September 2026. That later position is recorded at Poland’s Sejm passes the VAT import-consignment bill. The bill still has to go to the Senate and then to the President.
:::note Note on the citation, 21 September 2026 The frozen entry records that the committee print was re-cited away from api.sejm.gov.pl/sejm/term10/prints/3054/3054.pdf because that URL returned 404. On 21 September 2026 that URL answers HTTP 200, as does the process record cited here — the whole api.sejm.gov.pl data surface was failing for several days around 20 September and has recovered. The 404 was an outage, not a bad citation. Nothing in the fact changes. :::
What it means
A committee report is a recommendation, not a rule. Nothing in a Polish import VAT declaration changed on 3 September, and nothing changed on 18 September either — the Senate and the President are both still ahead of this text before any commencement date matters.
What the report does tell you is that the text is stable. The committees recommended the annexed draft unchanged and logged no minority motions, which is the stage in the Polish process where amendments normally surface. A bill that leaves committee untouched and then clears third reading 393 votes to 2 is not one to expect substantive redrafting in.
The thing to diarise is the EUR 150 consignment exemption itself. Removing it changes the import declaration path for low-value goods, which is a systems change rather than a rate change — and those routinely need longer than a legislative timetable allows.
Proof
"date":"2026-09-03","stageName":"Sprawozdanie komisji","minorityMotions":0,"printNumber":"3054","proposal":"załączony projekt ustawy","rapporteurID":"41","rapporteurName":"Marek Jan Chmielewski"Date 3 September 2026; stage "Committee report"; minority motions: 0; print number 3054; proposal: "the annexed draft law"; rapporteur: Marek Jan Chmielewski.
Archived from the official distribution · Sejm RP legislative-process record for print 2838 (api.sejm.gov.pl JSON), CommitteeReport stage · api.sejm.gov.pl
No source snapshot. No screenshot: the cited source is the Sejm's legislative-process API, which returns a single JSON object. A picture of a JSON response is a picture of a data structure, not of an authority stating a fact, so the archived response above is the exhibit and the excerpt is a verbatim fragment of it. The API answered HTTP 200 on 21 September 2026 and the response was re-downloaded rather than re-typed. The Sejm's human-readable process page (sejm.gov.pl) would photograph, but it is not the URL the frozen change cites and substituting it would put a different document behind the citation.