Poland: VAT act awaiting signature (druk 2838) would let exporters prove the 0% rate with carrier, postal or foreign import documents - not yet law

What changed in detail

The act is not yet law: it awaits the President’s signature and publication. The bill amending the VAT Act (Sejm print 2838) was passed by the Sejm on 18 September 2026; the Sejm accepted the Senate’s amendments on 8 October 2026, and the act was passed to the President on 12 October 2026.

In the committee text (print 3054), the act:

• redefines export of goods in art. 2 pt 8 of the VAT Act without the requirement of customs confirmation of exit;
• applies the 0% rate if, before the return filing deadline for the period, the taxpayer holds evidence that the goods left the EU (art. 41(6)); and
• in new art. 41(6c), additionally accepts as evidence a transport document from the carrier or forwarder, a postal operator’s confirmation of delivery, or a third-country customs document confirming import, together with a written statement from the purchaser.

The act enters into force 14 days after publication, with arts 1 pts 5, 7 and 8 and arts 4 and 5 in force the day after publication. The new rules apply to exports whose return deadline has not expired before entry into force. The text read is the committee version, before the three Senate amendments.

The same act’s import-declaration changes are recorded at the Sejm’s acceptance of the Senate amendments.

What it means

Once in force, exporters would no longer depend solely on customs exit confirmation to support the 0% rate; commercial transport and postal records, or the foreign import document with a buyer statement, would also do. Because the rule reaches exports whose return deadline is still open at entry into force, some recent exports could benefit.

Until the act is signed and published, keep using customs evidence. Prepare updated evidence checklists, and check the published text in case the Senate amendments touched these provisions.