Poland's Sejm accepts the Senate amendments to the VAT import-declaration bill; it now goes to the President
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
- Plan ahead
- Announced
- 8 October 2026
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Systems
- Tax engine, Customs, E-commerce
- Verified
- Fetched from official source · high confidence
Importers, marketplaces and postal or express operators handling low-value consignments into Poland — no action while the act awaits signature and publication.
Await presidential signature and Dziennik Ustaw publication; then confirm entry-into-force date.
Tax engineCustomsE-commerce
On 8 October 2026 the Sejm considered the Senate's amendments to the VAT Act amendment bill on import declarations and the abolition of the EUR 150 customs-duty exemption (druk 2838). Votes on Senate amendment 1 (0 for rejecting, 436 against) and amendments 2-3 (0 for rejecting, 431 against) left all three Senate amendments adopted. The Sejm process record shows the legislative stage as completed (closure date 8 October 2026); the act now goes to the President. Not yet published in Dziennik Ustaw.
What changed in detail
The bill is not yet law. On 8 October 2026 the Sejm considered the Senate’s amendments to the bill amending the VAT Act on import declarations and the abolition of the EUR 150 customs-duty exemption (druk 2838). The vote on Senate amendment 1 recorded 0 votes for rejecting it and 436 against, and the vote on amendments 2 and 3 recorded 0 for rejecting and 431 against, so all three Senate amendments were adopted.
The Sejm process record shows the legislative stage as completed, with a closure date of 8 October 2026. The act now goes to the President. It has not yet been published in Dziennik Ustaw.
This moves the bill on from the Senate’s amendments, which returned it to the Sejm.
What it means
Parliament’s work on the bill is finished, so the remaining steps are the President’s decision and publication in Dziennik Ustaw. The entry-into-force date is not confirmed in the material reviewed, and it should be read from the published act rather than assumed.
For importers and marketplaces affected by the end of the EUR 150 customs-duty exemption, this is the point to confirm the date once the act is gazetted, then plan the change to import declarations and VAT handling.
Proof
Pkt 36. Sprawozdanie Komisji o uchwale Senatu w sprawie ustawy o zmianie ustawy o podatku od towarów i usług (druki nr 3132 i 3167)Item 36. Committee report on the Senate resolution on the act amending the Value Added Tax Act (prints no. 3132 and 3167)
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Poland's Senate amends the VAT import-consignment bill and returns it to the Sejm effective 24 September 2026