The Sejm has passed a draft amendment to the VAT Act, adopted by the Council of Ministers, which constitutes part of the so-called e-commerce package and aims to implement EU solutions leading to the tightening of VAT in e-commerce and the import of so-called small consignments to the EU.
The solutions of the so-called e-commerce package implementing the provisions of Council Directives (EU) 2017/2455 and 2019/1995 into the Polish legal order will make it easier for entrepreneurs operating in the e-commerce sector to conduct their business.
Learn more: Poland implements the EU VAT e-commerce package
The aim of introducing changes in VAT settlements is to equalise the chances of EU entrepreneurs from the e-commerce sector competing with entities from third countries, to simplify obligations concerning VAT settlements and to facilitate the operations of companies sending goods from Poland to consumers in other EU countries.
E-commerce VAT package - the most important changes:
The solutions of the amendment to the VAT Act passed by the Sejm will come into force on 1 July 2021.
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