Poland has proposed amendments to the Goods and Services Tax Act that would liberalize documentation requirements for applying the 0% VAT rate on goods exports while requiring export confirmation by customs authorities.
The draft amendment removes the current definition of export of goods and establishes new documentation standards. Under the proposed rules, the CC599C customs message will become one of several acceptable proofs of export, alongside transport documents, postal receipts, non-EU customs clearance documentation, and buyer declarations.
The changes represent a shift toward more flexible export VAT settlement procedures, expanding the range of acceptable documentation beyond the current customs-centric approach while maintaining the requirement for official export confirmation.
