Clarifications on e-commerce coming
Draft clarifications on e-commerce are ready. The document is 55 pages long and entrepreneurs who will act according to the guidelines from the explanations will be protected, as it binds the tax administration.
– Let us remind that the e-commerce solutions will come into force already on 1 July 2021. Hence, the Ministry of Finance has developed a kind of guide to these regulations. It analyses the most important solutions, such as: distance selling of goods within the Community (WSTO) (definition, place of supply), distance selling of imported goods (SOTI) (definition, place of supply), the role of electronic interface operators (platforms), special procedures of the so-called One Stop Shop – OSS (procedure of one-stop shopping), and the role of the tax administration. One Stop Shop – OSS (EU and non-EU procedure) and the so-called Import One Stop Shop – IOSS (import procedure) or a simplified procedure for declaring and deferring tax payments on imports of goods in consignments of a value not exceeding 150 euros (so-called “CVT”) – indicates Andrzej Kapczuk, tax adviser, partner at Thedy & Partners.
At the same time, he adds that the e-commerce package is a solution implemented throughout the European Union, aimed i.a. at sealing the VAT system.