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Poland implements the EU VAT e-commerce package

Poland implements the EU VAT e-commerce package

4/14/2021
Poland implements the EU VAT e-commerce package
The government has approved and adopted a draft bill sealing VAT in e-commerce and the import of the so-called small parcels to EU countries. The new solutions are intended to ensure easier VAT settlements and limit the influx of parcels with untaxed goods from third countries.

On 13 April 2021, the Sejm received a draft amendment to the VAT Act adopted by the Council of Ministers, which constitutes part of the so-called e-commerce package aimed at implementing EU solutions that will seal VAT in e-commerce and imports of the so-called small parcels to the EU.

E-commerce package and new VAT settlements from 1 July 2021

The aforementioned draft bill will implement the provisions of Council Directives (EU) 2017/2455 and 2019/1995 on the so-called e-commerce VAT package into the Polish legislation.

The most important changes of the VAT e-commerce package include among others:

  • VAT exemption on imports throughout the EU of the so-called small parcels with a value of up to €22,
  • the introduction of a simplified One Stop Shop (OSS) procedure, i.e., VAT settlements at the so-called single point, in the country in which the company is based,
  • imposing an obligation to collect and pay VAT, inter alia, upon sales platforms, for certain transactions carried out on them,
  • the introduction of a uniform EU sales threshold of EUR 10 000 for traders selling by mail order to consumers in EU countries, above which they will either be able to register for VAT in the country in which their consumers are located or benefit from the OSS procedure.

As the Ministry of Finance emphasised, the aim of these changes is not only to seal VAT on e-commerce, but also to facilitate the VAT settlements on sales of goods and services to consumers in other EU member states, as well as to create equal opportunities for Polish companies on the EU market and to increase the competitiveness of EU e-commerce entrepreneurs in relation to third-country entities.

The implemented solutions will have the greatest impact on the operations of companies sending goods from Poland to consumers in other EU countries and companies selling online. The new obligations will apply to, among others, auction portals, online sales platforms and even social networking sites on which goods are traded.

The solutions for the so-called VAT e-commerce package are expected to come into force on 1 July 2021.

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Agata Nieżychowska
Agata Nieżychowska
Tax Director, Partner
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