The e-commerce package has entered into force
From today (1 July) new VAT solutions contained in the e-commerce package are in force. The changes include VAT settlements from sales of goods and services to consumers in other EU countries.
– Regulations of the e-commerce package are the adjustment of the Polish law to the EU solutions. It is about supporting business from the EU and implementing e.g. VAT taxation for non-EU auction portals – indicates Andrzej Kapczuk, tax adviser, partner in Thedy & Partners.
What has changed? There are many areas. However, it is worth pointing out to the liquidation in the entire EU of VAT exemption from import of the so-called small consignments of value up to 22 EUR. More B2C transactions can be settled in a simplified way using One Stop Shop. A simplified procedure has also been introduced for declaring and paying import tax on consignments with a value of up to €150. In addition, new obligations have been imposed on owners of electronic interfaces, such as digital platforms, related to sales to EU consumers.