Polish President Nawrocki signs three laws, including on VAT — RMF24
Polish President Karol Nawrocki has signed three laws, including an amendment to the Act on value added tax and certain other acts. It is intended to simplify businesses’ obligations and facilitate VAT settlement in international trade, RMF24 reports.
Changes for exporters and importers
The amendments expand the list of documents that can confirm the export of goods outside the European Union. This is intended to facilitate the application of the zero VAT rate for exports. In addition to confirmations from customs authorities, evidence of export may include, among other things, transport documents from a carrier or freight forwarder, postal operator documents confirming delivery of a shipment outside the EU, as well as documents from the customs administration of a third country together with a buyer’s statement confirming receipt of the goods.
The law also abolishes the requirement to submit to the head of the customs and tax office confirmation of registration as an active VAT payer in order to use certain simplified import procedures. Poland’s Ministry of Finance noted that the tax administration can promptly verify this status using available tools.
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Import declarations for taxpayers using centralised customs clearance will be submitted only electronically through the PUESC Platform of Electronic Services of the Customs and Tax Service. Separate changes concern the procedure for declaring and paying tax on imported consignments worth up to EUR 150: entities that collect VAT on such parcels will be introduced to a new monthly declaration.
Corporate law and ship recycling
Another signed law amends Poland’s Code of Commercial Companies and is intended to reduce formalities in the operation of capital companies by adapting the rules to electronic communication. In particular, a shareholder in a limited liability company will be able to consent in documentary form to receiving notices of meetings by email or via an address for electronic delivery. At the same time, notices may still be sent by registered mail or courier delivery.
The third law grants consent to ratify the International Hong Kong Convention for the Safe and Environmentally Sound Recycling of Ships. Its purpose is to create a single international legal framework to prevent accidents, injuries, and adverse effects on health and the environment at all stages of a ship’s life cycle, from design and operation to dismantling.
