Poland publishes the VAT import-declaration and export-evidence Act as Dz.U. 2026 poz. 1446, in force from 18 November 2026

What changed in detail

The Act of 8 October 2026 amending the Act on Goods and Services Tax, processed in the Sejm as print 2838 and signed by President K. Nawrocki, was published in the Dziennik Ustaw on 3 November 2026 as poz. 1446. Under Article 7 it enters into force 14 days after publication, on 18 November 2026. Article 1 points 5, 7 and 8 and Articles 4 and 5 entered into force on the day after publication, 4 November 2026.

The Act:

• redefines export of goods (art. 2 pkt 8) as goods dispatched or transported outside the EU by or on behalf of the supplier or a buyer established outside Poland;
• requires import declarations under centralised customs clearance to be filed electronically, and by the taxpayer where an indirect customs representative lodges the customs declaration;
• requires taxpayers to hold proof of export before the VAT return deadline to apply 0%, and adds carrier, forwarder and postal-operator documents and third-country customs documents as accepted evidence (art. 41 ust. 6c);
• limits the special import-VAT procedure for parcels (art. 138i) to postal operators and authorised economic operators who have filed a notice with the customs office, with an electronic monthly declaration due by the 16th of the following month, and empowers the Minister to prescribe that declaration by regulation (art. 138i ust. 17).

Exports for which the return deadline had not passed before entry into force follow the new rules (art. 3).

What it means

The export change matters most: from 18 November 2026, a transport or postal document can support the 0% rate, not only a customs-confirmed exit. If the evidence is missing by the next period’s deadline, the domestic rate applies. Parcel-collection operators were the first affected: their provisions applied from 4 November, with a 10-day window to file the new notice. The monthly DUSZ form itself is set by Dz.U. 2026 poz. 1452.