Duties and Taxes When Exporting Goods from Poland to the UK — 2026 Guide

Duties and Taxes When Exporting Goods from Poland to the UK — 2026 Guide

Exporting to the United Kingdom after Brexit involves tax obligations on both sides of the Channel. On the Polish side: 0% VAT and an export declaration. On the UK side: the UK importer pays UK Customs Duty and UK VAT. Below we explain it step by step.

Questions and answers — PL→UK export: duties and taxes

What does 0% VAT on export mean?

0% VAT on export is not a VAT exemption, but a zero rate of tax. The difference matters: with an exemption you cannot deduct input VAT on purchases related to the export, whereas with the 0% rate you deduct it as normal. Export from Poland to the UK = 0% VAT rate, full right to deduct input VAT.

Key condition: You must hold an IE599 message from the AES system confirming that the goods left the EU. Without IE599, the tax office may challenge the use of the 0% rate and require payment of tax at the domestic rate (23%).

What is IE599 and how do you obtain it?

IE599 is an electronic message from the AES (Automated Export System) confirming that goods have left EU territory. It is generated automatically once the goods have physically left the EU (confirmed by customs at the border exit point). The customs agency lodges the EX A declaration on your behalf and provides you with the IE599 — keep it as proof of export for your JPK (SAF-T) records.

How is the tax responsibility split on an export?

Is an EUR.1 certificate mandatory when exporting to the UK?

It is not mandatory — but without it your UK customer will pay the full UK Global Tariff duty. With EUR.1 (or an exporter's statement for consignments up to EUR 6,000), the recipient benefits from the 0% TCA rate. The practical effect: your goods are cheaper for the buyer in the UK — a better price means a better competitive position. You issue an EUR.1 for each consignment, or once a year for regular customers (a long-term statement).

What is Postponed VAT Accounting in the UK?

Postponed VAT Accounting (PVA) is a mechanism allowing a UK importer to account for import VAT on their VAT return instead of paying it in cash at the point of import. It works similarly to Polish Article 33a. Your UK customer, by using PVA, does not have to tie up cash in VAT on every delivery — this improves cash flow and makes purchasing from you more financially attractive.

How much does export handling by a customs agency cost?

The cost of handling by a customs agency is set individually — ask for a quote.