On 1 July 2021, the VAT Act was amended with regard to e-commerce, including imports of small consignments to the European Union. The amendment implements the EU VAT e-commerce package and significantly changes the rules of VAT taxation for Polish e-commerce entrepreneurs making cross-border supplies of goods and providing cross-border services to EU consumers.
Learn more: Poland implements the EU VAT e-commerce package
At the request of entrepreneurs, the Ministry of Finance has prepared the tax explanations. They address the issue of invoicing and recording obligations. Moreover, they contain a guide to the main solutions in the VAT e-commerce package and 66 practical examples of how to apply the new regulations.
The tax explanations will be binding for the tax administration authorities.
The tax explanations on the VAT e-commerce package include a review of the following solutions:
The above solutions of the amendment to the VAT Act came into force on 1 July 2021.
See also: Webinar: Selling online: practical experience of the new VAT e-commerce rules in the EU and UK
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