Poland's President signs the VAT act on import declarations and the end of the EUR 150 duty exemption (print 2838)

What changed in detail

The President of Poland signed on 28 October 2026 the act amending the VAT Act in connection with import declarations and the abolition of the EUR 150 customs-duty exemption, which the Sejm handled as print 2838. The act also widens the evidence accepted for applying the 0% VAT rate to exports.

The Sejm’s legislative-process record shows the act was sent to the President for signature on 12 October 2026 and signed on 28 October 2026. This follows the Sejm’s acceptance of the Senate amendments on 8 October 2026.

As of 2 November 2026 the act had not been published in the Dziennik Ustaw (Journal of Laws). The bill as submitted provided for entry into force 14 days after publication, with the import-declaration provisions applying from 1 January 2027; the final text’s dates are to be confirmed on publication.

What it means

With the signature, the legislative process is over and only publication remains. The dates that matter for systems — when the new import-declaration rules and the wider export evidence start to apply — depend on the final text published in Dziennik Ustaw, so they cannot be fixed yet. Importers, marketplaces and carriers handling low-value consignments should watch for the Dziennik Ustaw entry and read the transition periods from the published text. Exporters can expect more ways to evidence the 0% rate once the act is in force.