Poland sets the monthly DUSZ declaration for import VAT collected on parcels, filed via PUESC, from 4 November 2026 (Dz.U. 2026 poz. 1452)

What changed in detail

The Minister of Finance and Economy issued a Regulation of 3 November 2026 on the monthly declaration of goods and services tax settled under the special procedure for declaring and paying that tax on the import of goods (DUSZ). It was published in the Dziennik Ustaw on 3 November 2026 as poz. 1452, under the authorisation in art. 138i ust. 17 of the VAT Act inserted by Dz.U. 2026 poz. 1446, and entered into force on the following day, 4 November 2026 (§ 5).

The declaration contains:

• the customs and tax office it is filed with, and the identification data of the person responsible for collecting the tax (NIP, name, address; e-mail and telephone are optional);
• the month and year it covers and the date it was prepared;
• the total VAT from customs declarations collected in that month, including VAT collected in that month on customs declarations made in earlier months;
• standard warnings on enforcement and fiscal-penal liability.

It is filed with the customs and tax office serving the competent head of office, using the Electronic Tax and Customs Services Platform (PUESC) and the electronic template published there (§ 3). The competent head is the one for the collector’s seat or residence or, for a collector with no seat or residence in Poland, the Head of the Lower Silesian Customs and Tax Office in Wrocław (§ 4).

What it means

This is the form that makes the amended parcel procedure work. Collectors report VAT in the month it is actually collected from the recipient, not the month of import, which is why the form separates current-month and earlier-month declarations. Under the Act the declaration is due by the 16th of the following month. Non-resident collectors file in Wrocław. Operators need PUESC access and the published template in place for their first DUSZ.